Modvat credit unused due to departmental restriction allowed to be taken in Cenvat account

The High Court of Patna held that if MODVAT credit could not be used by assessee due to restriction imposed by Department, balance lying in MODVAT account must be allowed as credit in CENVAT account.

Commissioner of Central Excise v. Bata India Ltd. [2016] 69 taxmann.com 216.