https://www.taxtmi.com/caselaws?id=118974 The Tribunal rejected the department's appeal, citing the conflicting decisions of different High Courts and the Supreme Court. The Tribunal upheld the lower appellate authority's decision to allow the credit of input duty on LDO, emphasizing that the reversal of credit should only occur when inputs are utilized in manufacturing finished goods, as per the prevailing legal precedents and the circular issued by the department in response to the Supreme Court decision. en-us Thu, 15 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 11:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118974 The Tribunal rejected the department's appeal, citing the conflicting decisions of different High Courts and the Supreme Court. The Tribunal upheld the lower appellate authority's decision to allow the credit of input duty on LDO, emphasizing that the reversal of credit should only occur when inputs are utilized in manufacturing finished goods, as per the prevailing legal precedents and the circular issued by the department in response to the Supreme Court decision. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118974