https://www.taxtmi.com/caselaws?id=174236 The Tribunal ruled in favor of the appellant, allowing the appeal related to the denial of Modvat credit for goods written off between 1991-92 to 1994-96. The decision was based on the precedent set in a previous case where it was held that if goods were within the factory premises without a prescribed time for consumption, the Department cannot disallow Modvat credit. The Tribunal accepted the party's argument that no offense was committed as there was no removal of the charged-off items, and granted any consequential relief deemed necessary. en-us Tue, 12 Feb 2002 00:00:00 +0530 Tue, 27 Oct 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174236 The Tribunal ruled in favor of the appellant, allowing the appeal related to the denial of Modvat credit for goods written off between 1991-92 to 1994-96. The decision was based on the precedent set in a previous case where it was held that if goods were within the factory premises without a prescribed time for consumption, the Department cannot disallow Modvat credit. The Tribunal accepted the party's argument that no offense was committed as there was no removal of the charged-off items, and granted any consequential relief deemed necessary. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174236