Goods used as Input Should be Duty Paid for Availing MODVAT credit u/s 57A of Central Excise Rules : CESTAT [Read Order]

By Shabna Rahim - On June 17, 2023 4:00 pm - 2 mins read
Modified value added tax credit- service tax -Goods- Inputs- Section 57A of Central Excise Rules 1944- CESTAT- central excise rules-MODVAT-taxscan

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods used as Input should be duty paid and credit of duty paid on the said goods had not been taken for availing Modified Value Added Tax (MODVAT) credit under section 57A of the Central Excise Rules,1944.  Khandelwal Laboratories…

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