https://www.taxtmi.com/caselaws?id=742 The appellate tribunal upheld the benefit of Modvat credit for inputs despite duty being voluntarily paid on fully exempt goods. The Commissioner (Appeals) is bound by higher tribunal decisions, not by CBEC Circulars. The Revenue's appeal was rejected, and the CCE (A) order was upheld. en-us Fri, 23 Jun 2006 00:00:00 +0530 Tue, 01 Jul 2008 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=742 The appellate tribunal upheld the benefit of Modvat credit for inputs despite duty being voluntarily paid on fully exempt goods. The Commissioner (Appeals) is bound by higher tribunal decisions, not by CBEC Circulars. The Revenue's appeal was rejected, and the CCE (A) order was upheld. Case-Laws Service Tax Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=742