2019 (4) TMI 2147

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..... ision(s) of this Court in INTERNATIONAL AUTO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BIHAR [ 2005 (3) TMI 132 - SUPREME COURT] and SRF LTD. VERSUS COMMISSIONER [ 2016 (4) TMI 1068 - SC ORDER] where it was held that As the final product was the excavator. According to the Modvat scheme, it is the Modvat of such final product which would have to include the cost of the inputs and in respect o .....

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