https://www.taxtmi.com/caselaws?id=111543 Modvat credit was held unavailable on duty purportedly paid on design and development charges because those charges were not excisable goods and did not qualify as eligible inputs under the governing rule. The tariff classification used for duty payment was found incorrect, and credit under the scheme could be claimed only where duty had been paid on excisable inputs that actually answered the description of input. The cited precedent was distinguished on facts, as that matter involved duty collected along with supplied components and required factual enquiry, whereas no excisable manufacture existed here. en-us Tue, 30 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111543 Modvat credit was held unavailable on duty purportedly paid on design and development charges because those charges were not excisable goods and did not qualify as eligible inputs under the governing rule. The tariff classification used for duty payment was found incorrect, and credit under the scheme could be claimed only where duty had been paid on excisable inputs that actually answered the description of input. The cited precedent was distinguished on facts, as that matter involved duty collected along with supplied components and required factual enquiry, whereas no excisable manufacture existed here. Case-Laws Central Excise Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111543