https://www.taxtmi.com/caselaws?id=94644 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was stated to be admissible on graphite blocks and synthetic filter fabrics where the goods had a clear nexus with the manufacturing process. Graphite blocks were used to make boats or containers placed inside the furnace for holding processed material, and those boats were treated as accessories forming part of production; credit could not be denied merely because the blocks first became an intermediate item. Synthetic filter fabrics were used for filtration in the manufacture of ammonium para tungstate and tungsten oxide, which also supported eligibility. The contrary denial of credit was treated as inconsistent with the factual findings. en-us Thu, 21 Oct 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94644 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was stated to be admissible on graphite blocks and synthetic filter fabrics where the goods had a clear nexus with the manufacturing process. Graphite blocks were used to make boats or containers placed inside the furnace for holding processed material, and those boats were treated as accessories forming part of production; credit could not be denied merely because the blocks first became an intermediate item. Synthetic filter fabrics were used for filtration in the manufacture of ammonium para tungstate and tungsten oxide, which also supported eligibility. The contrary denial of credit was treated as inconsistent with the factual findings. Case-Laws Central Excise Thu, 21 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94644