https://www.taxtmi.com/caselaws?id=264104 The Tribunal upheld the disallowance of Modvat credit in a case involving defective goods returned by the appellants, emphasizing the lack of detailed reasons and prior claim under Rule 173H. The decision stressed the importance of consistency in legal arguments and the prohibition on introducing new pleas in subsequent rounds of litigation. The Tribunal's ruling favored the respondent-department, highlighting the significance of raising all relevant claims at the appropriate stages of litigation and adhering to initial positions to avoid dismissal of appeals. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 01 Jan 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264104 The Tribunal upheld the disallowance of Modvat credit in a case involving defective goods returned by the appellants, emphasizing the lack of detailed reasons and prior claim under Rule 173H. The decision stressed the importance of consistency in legal arguments and the prohibition on introducing new pleas in subsequent rounds of litigation. The Tribunal's ruling favored the respondent-department, highlighting the significance of raising all relevant claims at the appropriate stages of litigation and adhering to initial positions to avoid dismissal of appeals. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264104