https://www.taxtmi.com/caselaws?id=153698 The Tribunal held that the activity of producing tensile steel strappings amounts to manufacture. The Commissioner confirmed the duty demand and rejected Modvat credit due to lack of exact quantity documentation. However, the Tribunal directed the adjudicating authority to calculate and recover the duty after granting Modvat credit based on proper evidence. The appellants successfully argued that all inputs were covered by gate passes, allowing for the entire duty paid to be available as input credit. The Tribunal granted the appeal with consequential relief, emphasizing the proper documentation of duty paid inputs. en-us Wed, 25 Mar 2009 00:00:00 +0530 Sat, 27 Jul 2013 12:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153698 The Tribunal held that the activity of producing tensile steel strappings amounts to manufacture. The Commissioner confirmed the duty demand and rejected Modvat credit due to lack of exact quantity documentation. However, the Tribunal directed the adjudicating authority to calculate and recover the duty after granting Modvat credit based on proper evidence. The appellants successfully argued that all inputs were covered by gate passes, allowing for the entire duty paid to be available as input credit. The Tribunal granted the appeal with consequential relief, emphasizing the proper documentation of duty paid inputs. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153698