https://www.taxtmi.com/caselaws?id=86969 Modvat credit was treated as admissible for explosives, grinding media, cylpebs, refractories, steel castings, ball bearings, electrodes, refractory cement, rubber articles and HDPE bags because they were found to be used in or in relation to the manufacture of cement, or as machine parts not excluded under Rule 57A. Modvat credit was denied for acetylene gas, oxygen gas, cables, batteries and electric insulated wires because the record did not show the required manufacturing nexus. The lower authorities' disallowance was therefore sustained only for the latter group and modified for the admissible items, with consequential relief in accordance with law. en-us Tue, 13 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86969 Modvat credit was treated as admissible for explosives, grinding media, cylpebs, refractories, steel castings, ball bearings, electrodes, refractory cement, rubber articles and HDPE bags because they were found to be used in or in relation to the manufacture of cement, or as machine parts not excluded under Rule 57A. Modvat credit was denied for acetylene gas, oxygen gas, cables, batteries and electric insulated wires because the record did not show the required manufacturing nexus. The lower authorities' disallowance was therefore sustained only for the latter group and modified for the admissible items, with consequential relief in accordance with law. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86969