https://www.taxtmi.com/caselaws?id=94223 Modvat credit was admissible on items used as inputs or capital goods in the manufacturing process, as their eligibility depended on their function and use in the plant. Clay graphite stopper head was treated as part of handling equipment, and material handling equipment was regarded as capital goods eligible for credit. Credit was denied on CTD bars, rough forged blanks and patra line metal because, on the facts found, they were not established as eligible inputs or capital goods. The conclusion was aligned with prior Tribunal decisions and the Larger Bench view in Jawahar Mills, and credit was allowed on all listed items except the excluded goods. en-us Mon, 14 Jun 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94223 Modvat credit was admissible on items used as inputs or capital goods in the manufacturing process, as their eligibility depended on their function and use in the plant. Clay graphite stopper head was treated as part of handling equipment, and material handling equipment was regarded as capital goods eligible for credit. Credit was denied on CTD bars, rough forged blanks and patra line metal because, on the facts found, they were not established as eligible inputs or capital goods. The conclusion was aligned with prior Tribunal decisions and the Larger Bench view in Jawahar Mills, and credit was allowed on all listed items except the excluded goods. Case-Laws Central Excise Mon, 14 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94223