High Court of Bombay at Goa Dismisses Revenue Appeals in Modvat Credit Dispute — Duty Paid at Place of Job Work Cannot Be Denied Credit at Destination on Grounds of Non-Leviability. The Court upheld the principle that once duty is paid and goods are used in further manufacture, Modvat credit is admissible regardless of whether duty was legally payable at the originating end.
29 Jun 2011The Commissioner of Central Excise, Goa, filed four appeals against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which...




