https://www.taxtmi.com/caselaws?id=94523 Modvat credit was held admissible on water treatment chemicals used to treat water feeding an integrated steam-generation process, because the treated water formed part of the manufacturing set-up and the chemicals qualified as eligible inputs under Rule 57A. Credit was also allowed on batteries and other forklift parts, as they were treated as components or spares of forklifts and forklifts had been recognised as capital goods under Rule 57Q. The Revenue appeal was rejected and the allowance of credit on both disputed items was sustained. en-us Tue, 11 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94523 Modvat credit was held admissible on water treatment chemicals used to treat water feeding an integrated steam-generation process, because the treated water formed part of the manufacturing set-up and the chemicals qualified as eligible inputs under Rule 57A. Credit was also allowed on batteries and other forklift parts, as they were treated as components or spares of forklifts and forklifts had been recognised as capital goods under Rule 57Q. The Revenue appeal was rejected and the allowance of credit on both disputed items was sustained. Case-Laws Central Excise Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94523