Non-availment of Modvat Credit of the duty paid on the input


Court :
SC

Brief :
The issue that falls for consideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No. 180/88 CE dated 13.05.1988 as amended by notification No. 135/94-CE dated 27.10.1994 whereunder exemption available was made conditional to the non-availment of Modvat Credit of the duty paid on the inputs.

Citation :
M/S.UTTAM INDUSTRIES VERSUS COMMNR.OF CENTRAL EXCISE HARYANA

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