Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 601 - HC - Central ExciseMODVAT Credit- The assessee availed MODVAT credit on the inputs used in in-house laboratory for the purpose of testing. The revenue denied the credit on the basis that inputs were not used in the manufacture of final products. Court held that the laboratory test is part of manufacturing process and allowed the credit.
|