https://www.taxtmi.com/caselaws?id=82451 The appeal of Shimoga Steels Limited was partially allowed for Acetylene Gas and Graphite Nipples, while the eligibility for Thermo Couple Tips was remanded for further examination. Tundish Boards, Sodium Silicate, and Ramming Mass were deemed ineligible for MODVAT Credit based on their use in the furnace equipment rather than directly in the manufacturing process. The judgment was based on a thorough analysis of the items' role in the manufacturing process and relevant legal principles. en-us Sat, 22 Aug 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82451 The appeal of Shimoga Steels Limited was partially allowed for Acetylene Gas and Graphite Nipples, while the eligibility for Thermo Couple Tips was remanded for further examination. Tundish Boards, Sodium Silicate, and Ramming Mass were deemed ineligible for MODVAT Credit based on their use in the furnace equipment rather than directly in the manufacturing process. The judgment was based on a thorough analysis of the items' role in the manufacturing process and relevant legal principles. Case-Laws Central Excise Sat, 22 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82451