https://www.taxtmi.com/caselaws?id=205113 The Court held that Modvat credit can be claimed even if excise duty was paid at a different location, as long as the duty was validly collected. The Revenue cannot deny Modvat credit based on the location of duty payment if assessments have been finalized and duty was treated as valid. The decision emphasized the importance of honoring valid duty payments and finalized assessments in allowing for the claiming of Modvat credit. The Revenue's appeal was dismissed, and no costs were awarded. en-us Wed, 29 Jun 2011 00:00:00 +0530 Mon, 27 Feb 2012 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205113 The Court held that Modvat credit can be claimed even if excise duty was paid at a different location, as long as the duty was validly collected. The Revenue cannot deny Modvat credit based on the location of duty payment if assessments have been finalized and duty was treated as valid. The decision emphasized the importance of honoring valid duty payments and finalized assessments in allowing for the claiming of Modvat credit. The Revenue's appeal was dismissed, and no costs were awarded. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205113