Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (11) TMI 398 - AT - Central ExciseExtract: .......then again to avail Modvat credit of the duty so paid, which could have been utilised by them towards payment of duty on the final product. Thus, in essence, the entire exercise is only paper based and revenue neutral. 5. emsp In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
|