https://www.taxtmi.com/caselaws?id=94385 Modvat credit on inputs or capital goods was allowable only if the goods were shown to have been used in the manufacture of the final product during the relevant period. Credit on ERM cleaner and TVR 425 was denied because the record did not establish manufacture of the relevant spun yarn or the timing of availability and use of the raw materials. By contrast, credit on the weighing machine was upheld on the basis of Tribunal precedent, and the objection that credit could not rest on a customs house copy of the invoice was rejected where receipt and use of the goods were established. en-us Thu, 10 Dec 1998 00:00:00 +0530 Tue, 22 Nov 2011 11:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94385 Modvat credit on inputs or capital goods was allowable only if the goods were shown to have been used in the manufacture of the final product during the relevant period. Credit on ERM cleaner and TVR 425 was denied because the record did not establish manufacture of the relevant spun yarn or the timing of availability and use of the raw materials. By contrast, credit on the weighing machine was upheld on the basis of Tribunal precedent, and the objection that credit could not rest on a customs house copy of the invoice was rejected where receipt and use of the goods were established. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94385