https://www.taxtmi.com/caselaws?id=105550 The Tribunal allowed the appeal by M/s. Punjab Communications Ltd., directing a remand to the adjudicating authority to reevaluate the availability of Modvat credit for duty paid on inputs used for Research and Development (R&D) purposes. The Tribunal found merit in the appellants' argument regarding the correlation between inputs used in R&D and the manufacturing of final products cleared on payment of duty. The authority was instructed to review all documents and determine the actual utilization of inputs in the manufacturing process, considering the complexity of the products and the appellants' submissions. en-us Wed, 05 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105550 The Tribunal allowed the appeal by M/s. Punjab Communications Ltd., directing a remand to the adjudicating authority to reevaluate the availability of Modvat credit for duty paid on inputs used for Research and Development (R&D) purposes. The Tribunal found merit in the appellants' argument regarding the correlation between inputs used in R&D and the manufacturing of final products cleared on payment of duty. The authority was instructed to review all documents and determine the actual utilization of inputs in the manufacturing process, considering the complexity of the products and the appellants' submissions. Case-Laws Central Excise Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105550