https://www.taxtmi.com/caselaws?id=51054 The Tribunal allowed M/s. SIL to avail Modvat credit for duty paid inputs used in manufacturing final products, including captively consumed inputs. Procedural compliance was upheld, emphasizing substantive benefit entitlement. The decision stressed avoiding absurd interpretations to ensure justice. All three appeals were allowed with consequential relief granted to the appellants. en-us Wed, 18 Apr 2001 00:00:00 +0530 Wed, 22 Sep 2010 14:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51054 The Tribunal allowed M/s. SIL to avail Modvat credit for duty paid inputs used in manufacturing final products, including captively consumed inputs. Procedural compliance was upheld, emphasizing substantive benefit entitlement. The decision stressed avoiding absurd interpretations to ensure justice. All three appeals were allowed with consequential relief granted to the appellants. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51054