https://www.taxtmi.com/caselaws?id=105345 Modvat credit was treated as admissible for welding rods used to repair machinery, and for weighing machines and mobil oil, because earlier Tribunal rulings had already accepted similar claims. The Tribunal found no material distinction between welding rods used in repairing machinery and their use in filling cavities in castings, so the earlier credit allowance for welding rods applied on the same reasoning. For weighing machines, credit was available as capital goods under Rule 57Q, and mobil oil qualified as input under Rule 57A. On that basis, the items were held eligible for Modvat credit and the Revenue's challenge failed. en-us Wed, 10 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105345 Modvat credit was treated as admissible for welding rods used to repair machinery, and for weighing machines and mobil oil, because earlier Tribunal rulings had already accepted similar claims. The Tribunal found no material distinction between welding rods used in repairing machinery and their use in filling cavities in castings, so the earlier credit allowance for welding rods applied on the same reasoning. For weighing machines, credit was available as capital goods under Rule 57Q, and mobil oil qualified as input under Rule 57A. On that basis, the items were held eligible for Modvat credit and the Revenue's challenge failed. Case-Laws Central Excise Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105345