https://www.taxtmi.com/caselaws?id=98659 Chemicals used for phosphating and surface treatment were treated as eligible Modvat inputs because they were used in connection with manufacture and had already been accepted as eligible in a similar matter involving the same assessee. Pens used for colour coding and marking components to ensure correct assembly were also held to qualify, as their use was sufficiently connected with the manufacturing process and helped identify the proper components for production. The Revenue's challenge therefore failed on both counts, and the orders allowing Modvat credit were left undisturbed. en-us Thu, 06 Sep 2001 00:00:00 +0530 Sat, 21 Jan 2012 15:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98659 Chemicals used for phosphating and surface treatment were treated as eligible Modvat inputs because they were used in connection with manufacture and had already been accepted as eligible in a similar matter involving the same assessee. Pens used for colour coding and marking components to ensure correct assembly were also held to qualify, as their use was sufficiently connected with the manufacturing process and helped identify the proper components for production. The Revenue's challenge therefore failed on both counts, and the orders allowing Modvat credit were left undisturbed. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98659