https://www.taxtmi.com/caselaws?id=105545 Modvat and capital goods credit turned on whether the items were used in or in relation to cable manufacture, and on proof of duty-paid receipt and actual use. Credit was accepted for M.S. drums and barrels/segments, subject to verification, and for MOPP films on production of original invoices. XEC Caps and C.J. Kits required factual verification of use. Credit was allowed for wire nails, collapsible corrugated M.S. reels, self-adhesive PVC labels, Graphite Rod, Alfloe 520, Nalcool-2000 and Sapcolube 1710B, while M.S. Round and woven sacks were excluded. Penalty was set aside. en-us Mon, 03 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105545 Modvat and capital goods credit turned on whether the items were used in or in relation to cable manufacture, and on proof of duty-paid receipt and actual use. Credit was accepted for M.S. drums and barrels/segments, subject to verification, and for MOPP films on production of original invoices. XEC Caps and C.J. Kits required factual verification of use. Credit was allowed for wire nails, collapsible corrugated M.S. reels, self-adhesive PVC labels, Graphite Rod, Alfloe 520, Nalcool-2000 and Sapcolube 1710B, while M.S. Round and woven sacks were excluded. Penalty was set aside. Case-Laws Central Excise Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105545