https://www.taxtmi.com/caselaws?id=99783 Lubricating oils and greases used to keep manufacturing machinery operating smoothly were treated as inputs used in or in relation to manufacture, so Modvat credit was admissible. Credit on the strength of the original invoice was not allowed unless the assessee first satisfied the jurisdictional authority that the duplicate copy had been lost in transit; that statutory condition was not met, so credit was disallowed on that ground. Cables, cable wires, CI slag box and roll tyre secondary crusher were accepted as capital goods or accessories integrally connected with production, and credit on those items was upheld. en-us Mon, 31 Jul 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99783 Lubricating oils and greases used to keep manufacturing machinery operating smoothly were treated as inputs used in or in relation to manufacture, so Modvat credit was admissible. Credit on the strength of the original invoice was not allowed unless the assessee first satisfied the jurisdictional authority that the duplicate copy had been lost in transit; that statutory condition was not met, so credit was disallowed on that ground. Cables, cable wires, CI slag box and roll tyre secondary crusher were accepted as capital goods or accessories integrally connected with production, and credit on those items was upheld. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99783