https://www.taxtmi.com/caselaws?id=85291 The Tribunal allowed the claim for credit on the "non-fluorescent tape" as it enhances product marketability. However, credit was denied for the "paint accumulator" pending further evidence on its use. The appeal for "welding specimen" was dismissed for non-declaration, while credit for "spot welding electrodes" was denied due to lack of material transfer to finished goods. The appellant did not pursue credit for "cotton padding and jute stripe." The Tribunal required evidence for "notional higher credit taken against five gate passes" and disallowed credit for "photo copy of gate pass." Tool kits supplied with vehicles were also denied credit as they were not considered inputs, following a judgment by the Patna High Court. en-us Mon, 18 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85291 The Tribunal allowed the claim for credit on the "non-fluorescent tape" as it enhances product marketability. However, credit was denied for the "paint accumulator" pending further evidence on its use. The appeal for "welding specimen" was dismissed for non-declaration, while credit for "spot welding electrodes" was denied due to lack of material transfer to finished goods. The appellant did not pursue credit for "cotton padding and jute stripe." The Tribunal required evidence for "notional higher credit taken against five gate passes" and disallowed credit for "photo copy of gate pass." Tool kits supplied with vehicles were also denied credit as they were not considered inputs, following a judgment by the Patna High Court. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85291