https://www.taxtmi.com/caselaws?id=124573 The Tribunal set aside the Commissioner (Appeals)'s decision denying modvat credit to a toothpaste manufacturer job worker for a SEZ unit. The Tribunal remanded the matter for fresh consideration, directing the Commissioner to address the appellant's submissions regarding the SEZ unit's entitlement to credit and the Revenue's appeal grounds exceeding the show cause notice. The appeal was allowed by way of remand, emphasizing the need to properly evaluate the SEZ unit's credit eligibility under Notification No. 18/04 (N.T.) dated 6th Sept., 2004. en-us Wed, 07 May 2008 00:00:00 +0530 Mon, 01 Oct 2012 18:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124573 The Tribunal set aside the Commissioner (Appeals)'s decision denying modvat credit to a toothpaste manufacturer job worker for a SEZ unit. The Tribunal remanded the matter for fresh consideration, directing the Commissioner to address the appellant's submissions regarding the SEZ unit's entitlement to credit and the Revenue's appeal grounds exceeding the show cause notice. The appeal was allowed by way of remand, emphasizing the need to properly evaluate the SEZ unit's credit eligibility under Notification No. 18/04 (N.T.) dated 6th Sept., 2004. Case-Laws Central Excise Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124573