https://www.taxtmi.com/caselaws?id=80511 Oxygen and acetylene used for cutting runners and risers in castings qualify as Modvat inputs when consumed in the manufacturing process, because consumable items are not treated as tools merely by association with cutting equipment and exclusions must be construed strictly. The gases also qualify where welding forms part of manufacture, but not when used for repair or maintenance outside the production process. Credit claimed on photostat copies of gate passes was not accepted as a matter of course where original documents were expected, yet the assessee was entitled to a fresh hearing because adequate opportunity had not been provided, requiring reconsideration by the original authority. en-us Fri, 16 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80511 Oxygen and acetylene used for cutting runners and risers in castings qualify as Modvat inputs when consumed in the manufacturing process, because consumable items are not treated as tools merely by association with cutting equipment and exclusions must be construed strictly. The gases also qualify where welding forms part of manufacture, but not when used for repair or maintenance outside the production process. Credit claimed on photostat copies of gate passes was not accepted as a matter of course where original documents were expected, yet the assessee was entitled to a fresh hearing because adequate opportunity had not been provided, requiring reconsideration by the original authority. Case-Laws Central Excise Fri, 16 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80511