Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (1) TMI 228 - CEGAT, MADRASExtract: .......r the goods have direct nexus to the process of manufacture till the stage of putting the goods in the manufacturing stream. In this view, the appellant should be given the benefit of modvat credit in respect of the items. Accordingly, I set aside the order of the learned lower authority and allow the appeal. The order of penalty is also set aside.
|