https://www.taxtmi.com/caselaws?id=91247 Modvat credit was denied on oxygen and acetylene gas used in welding and maintenance because goods consumed in use were treated as consumables, not capital goods, and the earlier Tribunal view was applied to require reversal. Credit on the remaining items, including refractories, lubricating oils and greases, nickel micro screen, welding electrodes and electronic regulator, was allowed because prior Tribunal rulings supported eligibility, and technical objections as to delayed declaration, original invoice use, product description, manufacturer identification and photocopy treatment were not sufficient to disallow credit on the facts. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91247 Modvat credit was denied on oxygen and acetylene gas used in welding and maintenance because goods consumed in use were treated as consumables, not capital goods, and the earlier Tribunal view was applied to require reversal. Credit on the remaining items, including refractories, lubricating oils and greases, nickel micro screen, welding electrodes and electronic regulator, was allowed because prior Tribunal rulings supported eligibility, and technical objections as to delayed declaration, original invoice use, product description, manufacturer identification and photocopy treatment were not sufficient to disallow credit on the facts. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91247