https://www.taxtmi.com/caselaws?id=103645 Modvat credit on disputed capital goods depends on a clear finding on how the items were used, particularly where power distribution, light distribution and wall-mounting components are concerned. The order under appeal failed to establish the user of the items with sufficient clarity, and such use was material to eligibility. The matter therefore required reconsideration in the light of the Supreme Court's ratio in Jawahar Mills. The dispute was remanded for a fresh examination of the contested items after determining their actual use, and the appeal succeeded only to that limited extent. en-us Thu, 06 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103645 Modvat credit on disputed capital goods depends on a clear finding on how the items were used, particularly where power distribution, light distribution and wall-mounting components are concerned. The order under appeal failed to establish the user of the items with sufficient clarity, and such use was material to eligibility. The matter therefore required reconsideration in the light of the Supreme Court's ratio in Jawahar Mills. The dispute was remanded for a fresh examination of the contested items after determining their actual use, and the appeal succeeded only to that limited extent. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103645