https://www.taxtmi.com/caselaws?id=251604 The Tribunal upheld the Commissioner (Appeals)'s decision in three appeals by the Revenue, confirming the validity of availing modvat credit on inputs directly supplied to job workers. Despite procedural challenges raised by the Revenue, the Tribunal found that all conditions for credit were met, emphasizing the duty paid nature of the inputs and revenue neutrality. The judgment distinguished the case from a Supreme Court decision and emphasized the unique circumstances of credit availment in this scenario. Ultimately, the Tribunal rejected the Revenue's appeals, highlighting compliance with modvat credit conditions by the respondents. en-us Wed, 10 Sep 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251604 The Tribunal upheld the Commissioner (Appeals)'s decision in three appeals by the Revenue, confirming the validity of availing modvat credit on inputs directly supplied to job workers. Despite procedural challenges raised by the Revenue, the Tribunal found that all conditions for credit were met, emphasizing the duty paid nature of the inputs and revenue neutrality. The judgment distinguished the case from a Supreme Court decision and emphasized the unique circumstances of credit availment in this scenario. Ultimately, the Tribunal rejected the Revenue's appeals, highlighting compliance with modvat credit conditions by the respondents. Case-Laws Central Excise Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251604