https://www.taxtmi.com/caselaws?id=153586 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to deny modvat credit to the appellants. The Tribunal found that since the supplier of the inputs did not pay duty, the appellants cannot claim modvat credit for those inputs. It was emphasized that modvat credit is only available for duty paid on inputs, and the right to seek a refund for duty wrongly paid lies with the supplier, not the appellants. The appeal was dismissed, affirming the denial of modvat credit based on established legal principles. en-us Thu, 06 May 2010 00:00:00 +0530 Thu, 25 Jul 2013 12:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153586 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to deny modvat credit to the appellants. The Tribunal found that since the supplier of the inputs did not pay duty, the appellants cannot claim modvat credit for those inputs. It was emphasized that modvat credit is only available for duty paid on inputs, and the right to seek a refund for duty wrongly paid lies with the supplier, not the appellants. The appeal was dismissed, affirming the denial of modvat credit based on established legal principles. Case-Laws Central Excise Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153586