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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tribunal allows modvat credit on fabric samples used for testing</h1> The Tribunal upheld the Commissioner (Appeals)' decision to allow modvat credit on tyre cord fabric samples used for testing, considering testing as an ... Modvat The Revenue appealed the denial of modvat credit on tyre cord fabric samples used for testing. The Commissioner (Appeals) allowed the credit, stating testing is essential for manufacturing process. The Tribunal rejected Revenue's appeal, considering testing as part of manufacturing process.

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