https://www.taxtmi.com/caselaws?id=166259 Modvat credit was available where the assessee's earlier order on identical facts, process and inputs had already been accepted by the Revenue, because the later dispute was covered by that prior determination and no distinguishing basis was shown. The Court therefore upheld the Tribunal's view in favour of the assessee. As the matter was decided on merits, the limitation question did not require separate consideration. en-us Thu, 11 Aug 2011 00:00:00 +0530 Sat, 13 Sep 2014 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166259 Modvat credit was available where the assessee's earlier order on identical facts, process and inputs had already been accepted by the Revenue, because the later dispute was covered by that prior determination and no distinguishing basis was shown. The Court therefore upheld the Tribunal's view in favour of the assessee. As the matter was decided on merits, the limitation question did not require separate consideration. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166259