https://www.taxtmi.com/caselaws?id=54294 The Tribunal allowed the appellant's appeal regarding the disallowance of Modvat credit for inputs written off in the balance sheet. The decision was in favor of the appellant as the inputs were still in stock, aligning with a previous case precedent. The Tribunal emphasized the significance of the actual availability of inputs for Modvat credit eligibility and set aside the impugned order. However, it allowed the Revenue to raise a fresh demand if the inputs were removed or became unavailable in the future. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54294 The Tribunal allowed the appellant's appeal regarding the disallowance of Modvat credit for inputs written off in the balance sheet. The decision was in favor of the appellant as the inputs were still in stock, aligning with a previous case precedent. The Tribunal emphasized the significance of the actual availability of inputs for Modvat credit eligibility and set aside the impugned order. However, it allowed the Revenue to raise a fresh demand if the inputs were removed or became unavailable in the future. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54294