https://www.taxtmi.com/caselaws?id=91026 Modvat credit was treated as admissible on electrical components, OCB, voltage controller and Sandvik tips, as they were used in the factory and fell within the consistent view of capital goods. Credit on welding electrodes and cables was also upheld on the same tribunal approach treating such items as capital goods used in the manufacturing apparatus. The appeal relating to welding rods and lubricating oil was held not maintainable because credit on those items had already been allowed as inputs by the lower appellate authority and that challenge did not arise from the impugned order. The orders allowing credit were therefore sustained and the revenue appeals failed. en-us Mon, 24 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91026 Modvat credit was treated as admissible on electrical components, OCB, voltage controller and Sandvik tips, as they were used in the factory and fell within the consistent view of capital goods. Credit on welding electrodes and cables was also upheld on the same tribunal approach treating such items as capital goods used in the manufacturing apparatus. The appeal relating to welding rods and lubricating oil was held not maintainable because credit on those items had already been allowed as inputs by the lower appellate authority and that challenge did not arise from the impugned order. The orders allowing credit were therefore sustained and the revenue appeals failed. Case-Laws Central Excise Mon, 24 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91026