https://www.taxtmi.com/caselaws?id=92019 Modvat credit under Rule 57Q was available where the item had a functional nexus with manufacture and formed an essential and integral part of the plant or process; the concept of "process" was applied broadly to cover operations connected with production. Credit was therefore admissible on the disputed items except cement, hardner, safety torch, and S.S. platform. The Tribunal also accepted credit on the original duty-paying invoice and on an endorsed Bill of Entry, following the documentary requirements and prior authority under the Modvat scheme. The result was modification of the order to allow credit on the admissible items and documents while sustaining denial only for the excluded items. en-us Tue, 03 Mar 1998 00:00:00 +0530 Mon, 24 Oct 2011 10:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92019 Modvat credit under Rule 57Q was available where the item had a functional nexus with manufacture and formed an essential and integral part of the plant or process; the concept of "process" was applied broadly to cover operations connected with production. Credit was therefore admissible on the disputed items except cement, hardner, safety torch, and S.S. platform. The Tribunal also accepted credit on the original duty-paying invoice and on an endorsed Bill of Entry, following the documentary requirements and prior authority under the Modvat scheme. The result was modification of the order to allow credit on the admissible items and documents while sustaining denial only for the excluded items. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92019