https://www.taxtmi.com/caselaws?id=334029 Modvat credit on inputs was not to be denied merely because the final products were later held exempt, where duty had in fact been paid on those products pursuant to judicial directions. Rule 57A of the Central Excise Rules, 1944 allowed credit on inputs used in final products charged to duty, and the earlier appellate order allowing credit had already attained finality. As that order had not been shown to be challenged, the credit remained admissible and the Revenue's appeal failed. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 08 Nov 2016 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334029 Modvat credit on inputs was not to be denied merely because the final products were later held exempt, where duty had in fact been paid on those products pursuant to judicial directions. Rule 57A of the Central Excise Rules, 1944 allowed credit on inputs used in final products charged to duty, and the earlier appellate order allowing credit had already attained finality. As that order had not been shown to be challenged, the credit remained admissible and the Revenue's appeal failed. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334029