https://www.taxtmi.com/caselaws?id=110664 The Appellate Tribunal CESTAT, New Delhi, upheld the impugned order confirming duty, interest, and penalty but allowed the appellants to claim Modvat credit on duty paid inputs. The Tribunal recognized the denial of SSI exemption to the appellants for using another person's brand name on their goods, leading to the payment of full duty. Despite the denial of SSI benefit, the appellants were deemed entitled to claim Modvat credit on the duty paid inputs used in manufacturing the goods, resulting in a modification of the initial order. The Tribunal waived the pre-deposit of the penalty and stayed its recovery pending appeal disposal. en-us Mon, 19 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 10:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110664 The Appellate Tribunal CESTAT, New Delhi, upheld the impugned order confirming duty, interest, and penalty but allowed the appellants to claim Modvat credit on duty paid inputs. The Tribunal recognized the denial of SSI exemption to the appellants for using another person's brand name on their goods, leading to the payment of full duty. Despite the denial of SSI benefit, the appellants were deemed entitled to claim Modvat credit on the duty paid inputs used in manufacturing the goods, resulting in a modification of the initial order. The Tribunal waived the pre-deposit of the penalty and stayed its recovery pending appeal disposal. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110664