https://www.taxtmi.com/caselaws?id=53284 Modvat credit was treated as admissible where duty on captively consumed unbranded chewing tobacco was paid later through a T.R. 6 Challan and no other prescribed duty-paying document was available. The credited goods arose in the course of manufacturing branded chewing tobacco, exemption had been withdrawn for the captively consumed unbranded product, and the Department did not show use of any impermissible document. A prior decision on different facts was held inapplicable, and the disallowance of credit was set aside. en-us Mon, 31 May 2004 00:00:00 +0530 Tue, 12 Oct 2010 13:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53284 Modvat credit was treated as admissible where duty on captively consumed unbranded chewing tobacco was paid later through a T.R. 6 Challan and no other prescribed duty-paying document was available. The credited goods arose in the course of manufacturing branded chewing tobacco, exemption had been withdrawn for the captively consumed unbranded product, and the Department did not show use of any impermissible document. A prior decision on different facts was held inapplicable, and the disallowance of credit was set aside. Case-Laws Central Excise Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53284