https://www.taxtmi.com/caselaws?id=33930 The High Court of Calcutta ruled in the case of CEX-v-23-2007 that the respondent was entitled to claim MODVAT credit on Light Diesel Oil used in manufacturing final products, even if some were cleared without duty payment. The Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision and dismissed the appeal by the appellant. The penalty imposed by the Assistant Commissioner of Central Excise was also overturned. The judgment was delivered by Sankar Prasad Mitra, J., with agreement from Pinaki Chandra Ghose, J. en-us Mon, 16 Mar 2009 00:00:00 +0530 Tue, 23 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33930 The High Court of Calcutta ruled in the case of CEX-v-23-2007 that the respondent was entitled to claim MODVAT credit on Light Diesel Oil used in manufacturing final products, even if some were cleared without duty payment. The Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision and dismissed the appeal by the appellant. The penalty imposed by the Assistant Commissioner of Central Excise was also overturned. The judgment was delivered by Sankar Prasad Mitra, J., with agreement from Pinaki Chandra Ghose, J. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33930