https://www.taxtmi.com/caselaws?id=115344 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeals. The appellants' challenge to the jurisdiction of the Commissioner (Appeals) under Section 35E(4) was overruled. On the issue of entitlement to Modvat credit, the Tribunal held that the appellants were not entitled to avail the credit in question as the duty payment by the input-supplier did not pass on the benefit of deemed credit to them. Consequently, the Tribunal found the appellants ineligible for the Modvat credit, affirming the dismissal of the appeals. en-us Thu, 21 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 12:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115344 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeals. The appellants' challenge to the jurisdiction of the Commissioner (Appeals) under Section 35E(4) was overruled. On the issue of entitlement to Modvat credit, the Tribunal held that the appellants were not entitled to avail the credit in question as the duty payment by the input-supplier did not pass on the benefit of deemed credit to them. Consequently, the Tribunal found the appellants ineligible for the Modvat credit, affirming the dismissal of the appeals. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115344