https://www.taxtmi.com/caselaws?id=122174 The Appellate Tribunal CESTAT, Mumbai upheld a duty demand of Rs. 951 against the appellants for using fuel in the canteen, not considered an allowable input credit. The Tribunal affirmed that Modvat credit is only admissible when used in or in relation to the manufacture of the final product. The penalty of Rs. 1,000 imposed was overturned. en-us Thu, 14 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 12:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122174 The Appellate Tribunal CESTAT, Mumbai upheld a duty demand of Rs. 951 against the appellants for using fuel in the canteen, not considered an allowable input credit. The Tribunal affirmed that Modvat credit is only admissible when used in or in relation to the manufacture of the final product. The penalty of Rs. 1,000 imposed was overturned. Case-Laws Central Excise Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122174