https://www.taxtmi.com/caselaws?id=391997 MODVAT credit was found admissible on the printing stage of processed fabrics because the Department had itself treated bleaching, dyeing and printing as separate stages of manufacture while demanding duty. The reasoning that credit could be denied for printing on the ground that no further process followed was inconsistent with the basis of the duty notice. Once printing was treated as part of the manufacturing chain for levy purposes, the Department could not adopt a contrary position to refuse credit for that same stage. The credit was therefore allowed to the assessee. en-us Wed, 09 Oct 2019 00:00:00 +0530 Tue, 11 Feb 2020 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391997 MODVAT credit was found admissible on the printing stage of processed fabrics because the Department had itself treated bleaching, dyeing and printing as separate stages of manufacture while demanding duty. The reasoning that credit could be denied for printing on the ground that no further process followed was inconsistent with the basis of the duty notice. Once printing was treated as part of the manufacturing chain for levy purposes, the Department could not adopt a contrary position to refuse credit for that same stage. The credit was therefore allowed to the assessee. Case-Laws Central Excise Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391997