Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
1998 (5) TMI 262 - AT - Central Excise
The Department appealed against the order disallowing credit for defective radiators, but the appeal was rejected. The defective radiators were considered inputs for making fresh radiators, following previous tribunal decisions. Modvat credit was allowed for using defective goods as inputs. The appeal was dismissed as the defective radiators were deemed to be inputs.
|