https://www.taxtmi.com/caselaws?id=99608 Modvat credit was admissible on duty paid by a job worker where inputs were cleared under the prescribed job-work procedure, converted into an intermediate excisable product, and returned duty-paid for use in the assessee's final product. The Tribunal applied the principle that once the returned goods had suffered duty and formed part of the final product, credit on that duty, including any differential duty paid, could be taken. The Revenue's contention that credit had been wrongly availed twice was rejected because the procedure was complied with and no defect in the credit claim was shown. en-us Tue, 17 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 10:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99608 Modvat credit was admissible on duty paid by a job worker where inputs were cleared under the prescribed job-work procedure, converted into an intermediate excisable product, and returned duty-paid for use in the assessee's final product. The Tribunal applied the principle that once the returned goods had suffered duty and formed part of the final product, credit on that duty, including any differential duty paid, could be taken. The Revenue's contention that credit had been wrongly availed twice was rejected because the procedure was complied with and no defect in the credit claim was shown. Case-Laws Central Excise Tue, 17 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99608