https://www.taxtmi.com/caselaws?id=103959 Modvat credit was admissible where the record contained sufficient manufacturer invoices, duty particulars, assessable value, removal details and gate pass data to establish duty payment and correlation of the goods; the credit on HPCL invoices, Visvesvaraya Iron & Steel Ltd. delivery challans and Castrol India Ltd. delivery challan-cum-invoices was therefore allowed. Credit was not admissible on Chucks and Rotating Cylinders because the claim was vague and unsupported, and TOR steel used for a foundation permanently fixed to the earth was a structural item forming part of immovable property, which did not qualify as capital goods under the Modvat scheme. The appeal succeeded only to the extent of the documented duty-paid claims. en-us Tue, 29 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103959 Modvat credit was admissible where the record contained sufficient manufacturer invoices, duty particulars, assessable value, removal details and gate pass data to establish duty payment and correlation of the goods; the credit on HPCL invoices, Visvesvaraya Iron & Steel Ltd. delivery challans and Castrol India Ltd. delivery challan-cum-invoices was therefore allowed. Credit was not admissible on Chucks and Rotating Cylinders because the claim was vague and unsupported, and TOR steel used for a foundation permanently fixed to the earth was a structural item forming part of immovable property, which did not qualify as capital goods under the Modvat scheme. The appeal succeeded only to the extent of the documented duty-paid claims. Case-Laws Central Excise Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103959