https://www.taxtmi.com/caselaws?id=100681 Modvat credit was held admissible on carbon tetrachloride used to clean machinery components, as cleaning material for such use qualified as an eligible input. Steel strips and seal kits used for packing and sealing finished goods were treated as packing materials falling under inputs rather than capital goods, so credit was also allowable on those items. A declaration filed under Rule 57Q was considered sufficient to support credit under Rule 57A as well, following the earlier Tribunal view relied on in the order. The denial of credit was therefore not sustainable. en-us Tue, 09 Oct 2001 00:00:00 +0530 Fri, 03 Feb 2012 18:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100681 Modvat credit was held admissible on carbon tetrachloride used to clean machinery components, as cleaning material for such use qualified as an eligible input. Steel strips and seal kits used for packing and sealing finished goods were treated as packing materials falling under inputs rather than capital goods, so credit was also allowable on those items. A declaration filed under Rule 57Q was considered sufficient to support credit under Rule 57A as well, following the earlier Tribunal view relied on in the order. The denial of credit was therefore not sustainable. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100681