https://www.taxtmi.com/caselaws?id=250336 Modvat credit on HDPE granules used for manufacturing HDPE pipes supplied to DOT was treated as admissible where the assessee blended Relene E-41003 with other grades of granules in production. Earlier Tribunal rulings had already recognised that such blending could still yield pipes meeting DOT specifications, and no material factual distinction was shown to justify departing from that settled view. On that basis, the Revenue's objection that only one grade of granules was usable was not sustained, and the credit claim stood accepted. en-us Mon, 16 Jun 2014 00:00:00 +0530 Sat, 09 Aug 2014 09:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250336 Modvat credit on HDPE granules used for manufacturing HDPE pipes supplied to DOT was treated as admissible where the assessee blended Relene E-41003 with other grades of granules in production. Earlier Tribunal rulings had already recognised that such blending could still yield pipes meeting DOT specifications, and no material factual distinction was shown to justify departing from that settled view. On that basis, the Revenue's objection that only one grade of granules was usable was not sustained, and the credit claim stood accepted. Case-Laws Central Excise Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250336