https://www.taxtmi.com/caselaws?id=80644 Modvat credit was confined to goods used in or in relation to the manufacturing process itself, not to items used for maintenance of structures, equipment or machinery, mining limestone, transport, safety, repair, or other ancillary activities. The broader wording relied on by the claimant did not override the scheme's functional limits. On that basis, the disputed goods were held not to be eligible inputs for Modvat credit, and denial of credit on those items was sustained. en-us Fri, 11 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80644 Modvat credit was confined to goods used in or in relation to the manufacturing process itself, not to items used for maintenance of structures, equipment or machinery, mining limestone, transport, safety, repair, or other ancillary activities. The broader wording relied on by the claimant did not override the scheme's functional limits. On that basis, the disputed goods were held not to be eligible inputs for Modvat credit, and denial of credit on those items was sustained. Case-Laws Central Excise Fri, 11 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80644