https://www.taxtmi.com/caselaws?id=121194 The Appellate Tribunal CESTAT, KOLKATA, reinstated the Original Authority's decision allowing Modvat credit eligibility for losses in the manufacture of compressed gas. The Tribunal held that normal manufacturing losses should not affect duty credit unless there was unauthorized removal from the factory. The Lower Appellate Authority's decision to deny credit based on specific monthly losses was overturned, emphasizing that fluctuations in efficiency should not impact credit eligibility. As a result, the impugned order was set aside, and the appeal was allowed. en-us Fri, 02 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121194 The Appellate Tribunal CESTAT, KOLKATA, reinstated the Original Authority's decision allowing Modvat credit eligibility for losses in the manufacture of compressed gas. The Tribunal held that normal manufacturing losses should not affect duty credit unless there was unauthorized removal from the factory. The Lower Appellate Authority's decision to deny credit based on specific monthly losses was overturned, emphasizing that fluctuations in efficiency should not impact credit eligibility. As a result, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121194