https://www.taxtmi.com/caselaws?id=257450 Modvat credit could not be denied where the assessee had paid duty on tarpaulin under Chapter 39 in an amount exceeding the duty demand worked out by the department on reclassification under Chapter 63. The record also showed no separate demand for the double-side coated fabric captively consumed in the final product. On that factual basis, the proposed denial of credit lacked support and was not sustainable. en-us Wed, 09 Jul 2014 00:00:00 +0530 Thu, 12 Mar 2015 10:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257450 Modvat credit could not be denied where the assessee had paid duty on tarpaulin under Chapter 39 in an amount exceeding the duty demand worked out by the department on reclassification under Chapter 63. The record also showed no separate demand for the double-side coated fabric captively consumed in the final product. On that factual basis, the proposed denial of credit lacked support and was not sustainable. Case-Laws Central Excise Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257450