https://www.taxtmi.com/caselaws?id=110572 The Tribunal held that duty was payable on bought out items for ADAMS, entitling the appellants to Modvat credit. The duty demand on software was dropped in subsequent orders, leading to the dismissal of appeals related to software duty. The Tribunal emphasized the appellants' right to claim Modvat credit for bought out items, contingent on compliance with Modvat Rules. It was clarified that the appellants could challenge the integration of bought out items into ADAMS with supporting evidence in other proceedings. Overall, the appeals were disposed of in favor of the appellants, allowing them to claim Modvat credit while stressing the importance of proving the integration of bought out items into ADAMS. en-us Thu, 04 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 15:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110572 The Tribunal held that duty was payable on bought out items for ADAMS, entitling the appellants to Modvat credit. The duty demand on software was dropped in subsequent orders, leading to the dismissal of appeals related to software duty. The Tribunal emphasized the appellants' right to claim Modvat credit for bought out items, contingent on compliance with Modvat Rules. It was clarified that the appellants could challenge the integration of bought out items into ADAMS with supporting evidence in other proceedings. Overall, the appeals were disposed of in favor of the appellants, allowing them to claim Modvat credit while stressing the importance of proving the integration of bought out items into ADAMS. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110572