https://www.taxtmi.com/caselaws?id=115505 Modvat credit was held admissible on duty-paid goods received back only for repair and reconditioning after their earlier clearance on payment of duty. The reasoning was that credit had been taken only to the extent of duty actually paid, and denying it would have caused double levy on the same goods. The conflicting Tribunal views were resolved in favour of allowing credit, and the order-in-appeal was set aside while the order-in-original was restored. en-us Thu, 07 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 14:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115505 Modvat credit was held admissible on duty-paid goods received back only for repair and reconditioning after their earlier clearance on payment of duty. The reasoning was that credit had been taken only to the extent of duty actually paid, and denying it would have caused double levy on the same goods. The conflicting Tribunal views were resolved in favour of allowing credit, and the order-in-appeal was set aside while the order-in-original was restored. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115505