https://www.taxtmi.com/caselaws?id=122471 The Tribunal concluded that Mahabir Jute Mills Ltd. was the sole juridical entity, with no separate legal status for the yarn unit, thus overturning the prior determination of separate entities. It affirmed that Modvat credit for LDO used in electricity generation was admissible under CENVAT rules, as there was only one manufacturer and factory. The Tribunal set aside the impugned order, allowing the appellant to retain the Modvat credit initially claimed, and directed the return of the previously refunded cash amount. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 22 Mar 2024 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122471 The Tribunal concluded that Mahabir Jute Mills Ltd. was the sole juridical entity, with no separate legal status for the yarn unit, thus overturning the prior determination of separate entities. It affirmed that Modvat credit for LDO used in electricity generation was admissible under CENVAT rules, as there was only one manufacturer and factory. The Tribunal set aside the impugned order, allowing the appellant to retain the Modvat credit initially claimed, and directed the return of the previously refunded cash amount. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122471