https://www.taxtmi.com/caselaws?id=116462 The tribunal set aside the duty demand and penalty imposed on the appellants for wrongly availing Modvat credit. It was found that the appellants had filed rebate claims for duty paid on inputs used in manufacturing duty-exempt goods, and the rebate had already been granted. The tribunal ruled that the credit availed was not wrongful, and the appellants were instructed to provide proof of the reversal in their Cenvat account. Consequently, the impugned order was overturned, and the appeals of the appellants were disposed of in their favor. en-us Fri, 24 Jun 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116462 The tribunal set aside the duty demand and penalty imposed on the appellants for wrongly availing Modvat credit. It was found that the appellants had filed rebate claims for duty paid on inputs used in manufacturing duty-exempt goods, and the rebate had already been granted. The tribunal ruled that the credit availed was not wrongful, and the appellants were instructed to provide proof of the reversal in their Cenvat account. Consequently, the impugned order was overturned, and the appeals of the appellants were disposed of in their favor. Case-Laws Central Excise Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116462