https://www.taxtmi.com/caselaws?id=91772 Modvat credit was treated as admissible on X-ray films, flow guide developers, flow guide dye penetrants, steel shots, graphite stopper heads, carbon dioxide and refractories because earlier Tribunal decisions had already recognised these items as eligible inputs. X-ray films and the related developers and dye penetrants were regarded as inputs used for X-ray purposes and goods used in or in relation to manufacture; steel shots were accepted as inputs; graphite stopper heads were treated as machinery parts and not excluded under Rule 57A; and carbon dioxide and refractories were also covered by prior rulings. Credit was therefore allowed on all disputed items. en-us Thu, 15 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91772 Modvat credit was treated as admissible on X-ray films, flow guide developers, flow guide dye penetrants, steel shots, graphite stopper heads, carbon dioxide and refractories because earlier Tribunal decisions had already recognised these items as eligible inputs. X-ray films and the related developers and dye penetrants were regarded as inputs used for X-ray purposes and goods used in or in relation to manufacture; steel shots were accepted as inputs; graphite stopper heads were treated as machinery parts and not excluded under Rule 57A; and carbon dioxide and refractories were also covered by prior rulings. Credit was therefore allowed on all disputed items. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91772