https://www.taxtmi.com/caselaws?id=106087 Modvat credit was admissible on the disputed inputs because their functional use in relation to manufacture was not contested. The challenge was confined to four inputs, while no dispute survived regarding Radex and the two capital goods. The lower appellate authority's finding that Teeming Compound, APC/Ferrux, Nozzolax and Clean Flow were used in the manufacture of the final product was not challenged, and that uncontested finding supported credit eligibility. The Revenue's challenge therefore failed, and the order allowing Modvat credit was sustained. en-us Wed, 07 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106087 Modvat credit was admissible on the disputed inputs because their functional use in relation to manufacture was not contested. The challenge was confined to four inputs, while no dispute survived regarding Radex and the two capital goods. The lower appellate authority's finding that Teeming Compound, APC/Ferrux, Nozzolax and Clean Flow were used in the manufacture of the final product was not challenged, and that uncontested finding supported credit eligibility. The Revenue's challenge therefore failed, and the order allowing Modvat credit was sustained. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106087