https://www.taxtmi.com/caselaws?id=122636 The appeal was allowed as the denial of Modvat credit on inputs sent out for denaturant Ethyl Alcohol and brought back for manufacturing was overturned. The court held that the appellant was eligible to send out and receive inputs for manufacturing, regardless of location, as per the Vikram Cement case. The decision in J.K. Udaipur Udyog was deemed incorrect, emphasizing the importance of following the Cenvat Rules consistently. Dispatch and receipt of inputs were crucial, and since undisputed, Modvat credit could not be denied. The impugned order was set aside, granting the appellant relief. en-us Wed, 04 Jul 2007 00:00:00 +0530 Wed, 01 Nov 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122636 The appeal was allowed as the denial of Modvat credit on inputs sent out for denaturant Ethyl Alcohol and brought back for manufacturing was overturned. The court held that the appellant was eligible to send out and receive inputs for manufacturing, regardless of location, as per the Vikram Cement case. The decision in J.K. Udaipur Udyog was deemed incorrect, emphasizing the importance of following the Cenvat Rules consistently. Dispatch and receipt of inputs were crucial, and since undisputed, Modvat credit could not be denied. The impugned order was set aside, granting the appellant relief. Case-Laws Central Excise Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122636