https://www.taxtmi.com/caselaws?id=100594 Modvat credit was held inadmissible where the invoice was not printed as "duplicate for transporter" and carried only a rubber stamp, because the prescribed documentary form was not satisfied. Fibre glass used only for insulation and temperature control in the factory ceiling was also held not to qualify as capital goods, as it had no direct role in the manufacturing process or production of excisable goods. The question whether cots and aprons used in textile machinery were eligible as parts of machinery required fresh examination and was remanded for de novo consideration. en-us Mon, 09 Jul 2001 00:00:00 +0530 Fri, 03 Feb 2012 13:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100594 Modvat credit was held inadmissible where the invoice was not printed as "duplicate for transporter" and carried only a rubber stamp, because the prescribed documentary form was not satisfied. Fibre glass used only for insulation and temperature control in the factory ceiling was also held not to qualify as capital goods, as it had no direct role in the manufacturing process or production of excisable goods. The question whether cots and aprons used in textile machinery were eligible as parts of machinery required fresh examination and was remanded for de novo consideration. Case-Laws Central Excise Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100594