https://www.taxtmi.com/caselaws?id=87637 The Tribunal allowed Modvat credit for pipes and tubes, considering them integral parts of the sugar plant essential for the manufacturing process. However, Modvat credit for Asbestos packing, Asbestos fiber, and Asbestos packing yarn was denied as they were deemed not integral to the plant or machinery. The Tribunal upheld the penalty imposed by the lower authorities, stating it was nominal and declined to intervene. Ultimately, the appeals were disposed of with the modification of the impugned order, allowing Modvat credit for pipes and tubes but maintaining the denial for Asbestos packing materials. en-us Mon, 17 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 13:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87637 The Tribunal allowed Modvat credit for pipes and tubes, considering them integral parts of the sugar plant essential for the manufacturing process. However, Modvat credit for Asbestos packing, Asbestos fiber, and Asbestos packing yarn was denied as they were deemed not integral to the plant or machinery. The Tribunal upheld the penalty imposed by the lower authorities, stating it was nominal and declined to intervene. Ultimately, the appeals were disposed of with the modification of the impugned order, allowing Modvat credit for pipes and tubes but maintaining the denial for Asbestos packing materials. Case-Laws Central Excise Mon, 17 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87637