TMI Blog2010 (3) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... r contained in the final product or not. - that use of felt cloth and wire netting would be entitled to modvat credit when used in manufacture of final products - 16 of 1999 - - - Dated:- 22-3-2010 - CORAM:- HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR. Present: Mr.HPS Ghuman, Sr.Standing counsel, for the petitioner. None for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would reveal that the manufacturer is entitled to claim the modvat credit on such finished excisable goods as the Central Govt. may notify and the credit of specified duty under this section shall be allowed on the inputs used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and whether contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contained in the final product or not. In Collector of Central Excise, Bangalore vs. Escorts Mahle Ltd. (2003) 4 Supreme Court Cases 758 , the Hon'ble Supreme Court has held that the material used in the manufacture of final products would be eligible modvat credit being an input. The manufacture of paper and paper board are covered under exclusion clause 57A of the Act. In fact, in Escor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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