Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (11) TMI 248 - AT - Central ExciseExtract: .......aporation losses, etc. 8. Inasmuch as the losses in the instant case are on account of material handling losses and are, in fact, invisible losses, the Commissioner in our view, was not justified in rejecting the Modvat credit on the same. Accordingly, we set aside the impugned Order and allow the appeal with consequential relief to the appellants.
|