https://www.taxtmi.com/caselaws?id=115866 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision regarding the admissibility of Modvat credit for damaged inputs used in manufacturing final products. The Tribunal ruled that if inputs are issued for manufacturing and are subsequently damaged during the process, credit cannot be denied. As the Commissioner (Appeals) found that the inputs were not broken before being used in manufacturing, the Tribunal deemed the decision legally sound, rejecting the Revenue's appeal. The order was pronounced on January 6, 2005. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115866 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision regarding the admissibility of Modvat credit for damaged inputs used in manufacturing final products. The Tribunal ruled that if inputs are issued for manufacturing and are subsequently damaged during the process, credit cannot be denied. As the Commissioner (Appeals) found that the inputs were not broken before being used in manufacturing, the Tribunal deemed the decision legally sound, rejecting the Revenue's appeal. The order was pronounced on January 6, 2005. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115866