https://www.taxtmi.com/caselaws?id=265435 The Court disposed of the central excise appeals without deciding the substantive Modvat credit issue, noting that the questions raised were covered by the Punjab and Haryana High Court's ruling in Escort Limited on credit for inputs used in exempted final products where 8% payment was made and separate accounts were not maintained. As the Department's challenge to that ruling was pending before the Supreme Court, the Court granted the appellant liberty to seek revival of the appeals if the Supreme Court later upholds the challenge. If revived within a reasonable time, the appeals may be argued afresh on all contentions. en-us Tue, 17 Mar 2015 00:00:00 +0530 Sat, 10 Oct 2015 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265435 The Court disposed of the central excise appeals without deciding the substantive Modvat credit issue, noting that the questions raised were covered by the Punjab and Haryana High Court's ruling in Escort Limited on credit for inputs used in exempted final products where 8% payment was made and separate accounts were not maintained. As the Department's challenge to that ruling was pending before the Supreme Court, the Court granted the appellant liberty to seek revival of the appeals if the Supreme Court later upholds the challenge. If revived within a reasonable time, the appeals may be argued afresh on all contentions. Case-Laws Central Excise Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265435