https://www.taxtmi.com/caselaws?id=81979 Deemed credit was treated as admissible on market-purchased, fully exempt inputs where the Tribunal followed its earlier approach to conditional exemption notifications, and the departmental objection on Items 1 to 7 failed. Modvat credit was also held admissible on chemicals used to prepare sand moulds and sand cores for casting valves and cocks, because those articles were only intermediate, temporary stages in the manufacturing process and not machinery, apparatus or equipment in the relevant sense. The dispute over Nickel and Tin was remanded for fresh consideration after additional documents were taken on record. en-us Fri, 09 Aug 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81979 Deemed credit was treated as admissible on market-purchased, fully exempt inputs where the Tribunal followed its earlier approach to conditional exemption notifications, and the departmental objection on Items 1 to 7 failed. Modvat credit was also held admissible on chemicals used to prepare sand moulds and sand cores for casting valves and cocks, because those articles were only intermediate, temporary stages in the manufacturing process and not machinery, apparatus or equipment in the relevant sense. The dispute over Nickel and Tin was remanded for fresh consideration after additional documents were taken on record. Case-Laws Central Excise Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81979