https://www.taxtmi.com/caselaws?id=116174 The Appellate Tribunal allowed Modvat credit on ingots for all final products manufactured by the assessee, overturning the Commissioner's decision disallowing credit on aluminium. The Tribunal emphasized that since ingots were common inputs for all items produced, credit should be permissible for all final products, not restricted to a specific product. This ruling highlights the importance of recognizing common inputs and granting credit accordingly. en-us Mon, 14 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116174 The Appellate Tribunal allowed Modvat credit on ingots for all final products manufactured by the assessee, overturning the Commissioner's decision disallowing credit on aluminium. The Tribunal emphasized that since ingots were common inputs for all items produced, credit should be permissible for all final products, not restricted to a specific product. This ruling highlights the importance of recognizing common inputs and granting credit accordingly. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116174