https://www.taxtmi.com/caselaws?id=823 The Tribunal set aside the order disallowing Modvat credit and confirming duty demand for scrap arising from machinery repair. The duty demand was deemed legally untenable as the scrap did not result from manufacturing activities. The appellants were not credited for the machinery and a similar case was referenced to support the decision. Consequently, the order disallowing Modvat credit and confirming duty demand for both the company and its Vice President was overturned, with the appeals allowed and consequential relief granted. en-us Tue, 09 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=823 The Tribunal set aside the order disallowing Modvat credit and confirming duty demand for scrap arising from machinery repair. The duty demand was deemed legally untenable as the scrap did not result from manufacturing activities. The appellants were not credited for the machinery and a similar case was referenced to support the decision. Consequently, the order disallowing Modvat credit and confirming duty demand for both the company and its Vice President was overturned, with the appeals allowed and consequential relief granted. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=823