https://www.taxtmi.com/caselaws?id=94794 Modvat credit was held admissible on the disputed cables, wires, sensors and power supply units because they were used in or in relation to manufacture. The Larger Bench view already supported admissibility for cables and wires, and the remaining items were found essential for temperature and pressure control in the manufacturing process. On that reasoning, process-control equipment forming part of manufacture qualified for Modvat credit, and the department's challenge failed. en-us Wed, 15 Sep 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94794 Modvat credit was held admissible on the disputed cables, wires, sensors and power supply units because they were used in or in relation to manufacture. The Larger Bench view already supported admissibility for cables and wires, and the remaining items were found essential for temperature and pressure control in the manufacturing process. On that reasoning, process-control equipment forming part of manufacture qualified for Modvat credit, and the department's challenge failed. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94794