https://www.taxtmi.com/caselaws?id=108526 The Tribunal allowed the appeal, holding that the appellants were entitled to avail the Modvat credit under Rule 57F(2) for duty paid on inputs used in the manufacture of the intermediate product. The Tribunal found that the lower authorities erred in denying the credit without proper justification, as the appellants met the conditions of Rule 57A. The Tribunal distinguished the case from previous decisions cited by the department, stating that the appellants could utilize the credit for final products as per Rule 57J. The impugned order disallowing the credit was set aside, and the appeal was allowed. en-us Wed, 25 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108526 The Tribunal allowed the appeal, holding that the appellants were entitled to avail the Modvat credit under Rule 57F(2) for duty paid on inputs used in the manufacture of the intermediate product. The Tribunal found that the lower authorities erred in denying the credit without proper justification, as the appellants met the conditions of Rule 57A. The Tribunal distinguished the case from previous decisions cited by the department, stating that the appellants could utilize the credit for final products as per Rule 57J. The impugned order disallowing the credit was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 25 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108526