https://www.taxtmi.com/caselaws?id=86972 Modvat credit was held admissible on aluminium sheets used in the electrolysis manufacture of zinc because the facts were identical to an earlier Tribunal decision in the assessee's own case, and that ratio was followed. Credit was not admissible on headers used with aluminium terminals because the earlier Tribunal view treated them as non-qualifying inputs, and the same classification was applied. The impugned order was set aside, with credit upheld only for aluminium sheets and denied for headers. en-us Wed, 14 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86972 Modvat credit was held admissible on aluminium sheets used in the electrolysis manufacture of zinc because the facts were identical to an earlier Tribunal decision in the assessee's own case, and that ratio was followed. Credit was not admissible on headers used with aluminium terminals because the earlier Tribunal view treated them as non-qualifying inputs, and the same classification was applied. The impugned order was set aside, with credit upheld only for aluminium sheets and denied for headers. Case-Laws Central Excise Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86972