https://www.taxtmi.com/caselaws?id=118937 No Modvat or input-duty credit is admissible where the final product is non-dutiable or exempt, and duty cannot validly be paid by debit in such a credit account. On that basis, a cash refund of duty so debited was held impermissible. As the refund order was unsustainable, the connected orders granting Cenvat credit and continuing the refund proceedings also failed and were set aside in favour of the Revenue. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118937 No Modvat or input-duty credit is admissible where the final product is non-dutiable or exempt, and duty cannot validly be paid by debit in such a credit account. On that basis, a cash refund of duty so debited was held impermissible. As the refund order was unsustainable, the connected orders granting Cenvat credit and continuing the refund proceedings also failed and were set aside in favour of the Revenue. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118937