https://www.taxtmi.com/caselaws?id=219366 The Tribunal upheld the decisions of the Commissioner (Appeals) in both disputes regarding the availment of Modvat credit by the respondents. It emphasized that benefits should not be denied on procedural grounds and rejected the Revenue's appeal. The credit availed by the respondents was deemed justified based on the evidence and legal principles presented in the case, confirming the duty paid character of the inputs and their utilization in manufacturing the final product. en-us Mon, 23 Apr 2012 00:00:00 +0530 Fri, 26 Oct 2012 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219366 The Tribunal upheld the decisions of the Commissioner (Appeals) in both disputes regarding the availment of Modvat credit by the respondents. It emphasized that benefits should not be denied on procedural grounds and rejected the Revenue's appeal. The credit availed by the respondents was deemed justified based on the evidence and legal principles presented in the case, confirming the duty paid character of the inputs and their utilization in manufacturing the final product. Case-Laws Central Excise Mon, 23 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219366