https://www.taxtmi.com/caselaws?id=175430 The Tribunal ruled in favor of Appellant No. 1, allowing their Modvat Credit claim for duty paid on inputs supplied by Appellant No. 2. The decision emphasized that once duty is paid on goods, it remains attached regardless of subsequent price changes, with only authorities over the manufacturer's jurisdiction able to adjust duty. The Tribunal highlighted the impermissibility of reassessing goods at the buyer's end and upheld Appellant No. 1's entitlement to credit based on duty paying documents, ultimately allowing both appeals. en-us Tue, 03 Dec 2002 00:00:00 +0530 Fri, 20 Nov 2015 17:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175430 The Tribunal ruled in favor of Appellant No. 1, allowing their Modvat Credit claim for duty paid on inputs supplied by Appellant No. 2. The decision emphasized that once duty is paid on goods, it remains attached regardless of subsequent price changes, with only authorities over the manufacturer's jurisdiction able to adjust duty. The Tribunal highlighted the impermissibility of reassessing goods at the buyer's end and upheld Appellant No. 1's entitlement to credit based on duty paying documents, ultimately allowing both appeals. Case-Laws Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175430