https://www.taxtmi.com/caselaws?id=103667 Modvat credit under Rule 57A extends to goods used in a manufacturing process integrally connected with production. Finger tips used in manufacturing electron guns therefore qualified as eligible inputs. Credit for air gripper and extruded plate required verification because their declared descriptions differed from those claimed and the invoice, Bill of Entry, catalogue and technical literature were unavailable. Entitlement for those imported goods depended on matching the declaration with supporting import documents; the matter required fresh factual examination by the adjudicating authority. en-us Wed, 19 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103667 Modvat credit under Rule 57A extends to goods used in a manufacturing process integrally connected with production. Finger tips used in manufacturing electron guns therefore qualified as eligible inputs. Credit for air gripper and extruded plate required verification because their declared descriptions differed from those claimed and the invoice, Bill of Entry, catalogue and technical literature were unavailable. Entitlement for those imported goods depended on matching the declaration with supporting import documents; the matter required fresh factual examination by the adjudicating authority. Case-Laws Central Excise Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103667