https://www.taxtmi.com/caselaws?id=256230 The High Court of Madras upheld the decision of the Tribunal, ruling against the manufacturer's claim for a refund of the difference paid through modvat credit. The Court agreed that the benefit of modvat credit is not available for inputs when final products are not dutiable. Additionally, the Court found the claim for refund to be barred by limitation under Section 11-B of the Central Excise Act, 1944, and dismissed the appeal, ruling in favor of the Revenue. No costs were awarded in this matter. en-us Fri, 05 Dec 2014 00:00:00 +0530 Wed, 24 Jun 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256230 The High Court of Madras upheld the decision of the Tribunal, ruling against the manufacturer's claim for a refund of the difference paid through modvat credit. The Court agreed that the benefit of modvat credit is not available for inputs when final products are not dutiable. Additionally, the Court found the claim for refund to be barred by limitation under Section 11-B of the Central Excise Act, 1944, and dismissed the appeal, ruling in favor of the Revenue. No costs were awarded in this matter. Case-Laws Central Excise Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256230