https://www.taxtmi.com/caselaws?id=81584 Modvat credit on resins used in the manufacture of sand moulds for castings was treated as a debatable eligibility issue because earlier decisions on chemicals and resins used in sand mould and sand core production supported admissibility where the inputs formed part of the process leading to the final product. Applying the broader meaning of input used in the manufacture of, the Tribunal found a prima facie case in favour of the applicants for stay and waiver of pre-deposit. Stay was therefore granted, subject to execution of a personal bond for the disputed amount. en-us Thu, 24 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81584 Modvat credit on resins used in the manufacture of sand moulds for castings was treated as a debatable eligibility issue because earlier decisions on chemicals and resins used in sand mould and sand core production supported admissibility where the inputs formed part of the process leading to the final product. Applying the broader meaning of input used in the manufacture of, the Tribunal found a prima facie case in favour of the applicants for stay and waiver of pre-deposit. Stay was therefore granted, subject to execution of a personal bond for the disputed amount. Case-Laws Central Excise Thu, 24 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81584