https://www.taxtmi.com/caselaws?id=103780 Aluminium extruded profiles claimed for use in a humidification plant were not shown to satisfy the requirements for capital goods under the Modvat scheme. The record did not satisfactorily establish how the items were used in the plant, and they appeared to be construction materials rather than eligible capital goods. As the assessee failed to answer the specific query on their use, the claim for Modvat credit was rejected and the denial of credit was upheld. en-us Tue, 13 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103780 Aluminium extruded profiles claimed for use in a humidification plant were not shown to satisfy the requirements for capital goods under the Modvat scheme. The record did not satisfactorily establish how the items were used in the plant, and they appeared to be construction materials rather than eligible capital goods. As the assessee failed to answer the specific query on their use, the claim for Modvat credit was rejected and the denial of credit was upheld. Case-Laws Central Excise Tue, 13 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103780