https://www.taxtmi.com/caselaws?id=122259 The court allowed the appeal, setting aside the impugned order and granting relief to the appellants in a case involving Modvat credit based on duty paid by the manufacturer of Pig Iron. The judge emphasized that once duty paid by the input manufacturer is utilized as credit, reassessment by Central Excise authorities is not allowed. The appellants were entitled to the credit of duty actually paid by the input manufacturer, amounting to Rs. 42,508. Additionally, a separate undisputed amount of Rs. 509 confirmed by lower authorities was acknowledged by the appellant. en-us Tue, 06 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122259 The court allowed the appeal, setting aside the impugned order and granting relief to the appellants in a case involving Modvat credit based on duty paid by the manufacturer of Pig Iron. The judge emphasized that once duty paid by the input manufacturer is utilized as credit, reassessment by Central Excise authorities is not allowed. The appellants were entitled to the credit of duty actually paid by the input manufacturer, amounting to Rs. 42,508. Additionally, a separate undisputed amount of Rs. 509 confirmed by lower authorities was acknowledged by the appellant. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122259