https://www.taxtmi.com/caselaws?id=87867 Modvat credit under Rule 57Q was available for items used in an integrated sugar manufacturing plant where the goods functioned as measuring, checking, process control, conveying or handling equipment, or as components and accessories of eligible machinery, because they were used in or in relation to manufacture. Minor procedural defects, including use of an original or proforma invoice, did not defeat credit when substantive conditions were met. Credit was denied for items outside the declaration, for welding equipment, and for items not declared during the relevant period, so the assessee succeeded only in part. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87867 Modvat credit under Rule 57Q was available for items used in an integrated sugar manufacturing plant where the goods functioned as measuring, checking, process control, conveying or handling equipment, or as components and accessories of eligible machinery, because they were used in or in relation to manufacture. Minor procedural defects, including use of an original or proforma invoice, did not defeat credit when substantive conditions were met. Credit was denied for items outside the declaration, for welding equipment, and for items not declared during the relevant period, so the assessee succeeded only in part. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87867