https://www.taxtmi.com/caselaws?id=51977 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding denial of Modvat credit on exported medicament. The Tribunal rejected the argument that the product was patent and proprietary, as the monogram on the container was only a house mark. The Commissioner's decision was upheld based on the Supreme Court judgment in Astra Pharmaceuticals v. CCE. The appeal was dismissed. en-us Tue, 01 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51977 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding denial of Modvat credit on exported medicament. The Tribunal rejected the argument that the product was patent and proprietary, as the monogram on the container was only a house mark. The Commissioner's decision was upheld based on the Supreme Court judgment in Astra Pharmaceuticals v. CCE. The appeal was dismissed. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51977