https://www.taxtmi.com/caselaws?id=97469 Modvat credit on ring frames, spinning-frame parts, cables and carding-machine parts was examined in relation to post-carding and combing production of yarn, but each issue turned on unresolved factual and legal questions. Credit on ring frames and spinning-frame parts was sent back for de novo consideration, as the original authority had to reassess their use in the manufacturing process. Credit on cables was also remanded because their actual user and connection with the relevant machinery were not clearly established. Credit on carding-machine parts was similarly remanded for reconsideration of marketability, excisability and the effect of Notification No. 60/94. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97469 Modvat credit on ring frames, spinning-frame parts, cables and carding-machine parts was examined in relation to post-carding and combing production of yarn, but each issue turned on unresolved factual and legal questions. Credit on ring frames and spinning-frame parts was sent back for de novo consideration, as the original authority had to reassess their use in the manufacturing process. Credit on cables was also remanded because their actual user and connection with the relevant machinery were not clearly established. Credit on carding-machine parts was similarly remanded for reconsideration of marketability, excisability and the effect of Notification No. 60/94. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97469