https://www.taxtmi.com/caselaws?id=94880 Modvat credit was treated as admissible on duty-paid raw materials used to manufacture coils supplied to an Electricity Board, because the coils were shown to be separate manufactured goods and not merely items used in transformer repair. The invoices and record supported that the coils were independently manufactured and supplied, and there was no material proving that the inputs were confined to repair work. On that basis, the denial of credit was found unjustified and the department's appeal failed. en-us Tue, 27 Jun 2000 00:00:00 +0530 Mon, 05 Dec 2011 15:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94880 Modvat credit was treated as admissible on duty-paid raw materials used to manufacture coils supplied to an Electricity Board, because the coils were shown to be separate manufactured goods and not merely items used in transformer repair. The invoices and record supported that the coils were independently manufactured and supplied, and there was no material proving that the inputs were confined to repair work. On that basis, the denial of credit was found unjustified and the department's appeal failed. Case-Laws Central Excise Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94880