https://www.taxtmi.com/caselaws?id=330300 Modvat credit on tray castings used in manufacture under Rule 57Q was held allowable because a departmental circular dated 2.12.1996 clarified that such goods qualified for the benefit. Denial of credit merely because the circular was not cited at the earlier hearing was found unjustified, since substantive eligibility already existed and the department should not have contested a claim contrary to its own clarification. The later grant of the same benefit for a subsequent period also supported the assessee's entitlement. The Tribunal's orders denying Modvat credit were set aside. en-us Wed, 13 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330300 Modvat credit on tray castings used in manufacture under Rule 57Q was held allowable because a departmental circular dated 2.12.1996 clarified that such goods qualified for the benefit. Denial of credit merely because the circular was not cited at the earlier hearing was found unjustified, since substantive eligibility already existed and the department should not have contested a claim contrary to its own clarification. The later grant of the same benefit for a subsequent period also supported the assessee's entitlement. The Tribunal's orders denying Modvat credit were set aside. Case-Laws Central Excise Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330300