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    <title>2008 (8) TMI 755 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad upheld the decision of the Commissioner (Appeals) regarding modvat credit on inputs not used in final product but still in factory premises. Duty demand cannot be made as long as inputs are within factory premises, even if written off in records. Revenue&#039;s appeal was rejected.</description>
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      <description>The Appellate Tribunal CESTAT, Ahmedabad upheld the decision of the Commissioner (Appeals) regarding modvat credit on inputs not used in final product but still in factory premises. Duty demand cannot be made as long as inputs are within factory premises, even if written off in records. Revenue&#039;s appeal was rejected.</description>
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