https://www.taxtmi.com/caselaws?id=106154 The Tribunal affirmed the eligibility of rubber sheets, adhesives, cables with trays, and FRP Scrubber as capital goods for Modvat credit, based on their essential roles in the manufacturing processes of final products. The decisions made by the Commissioner (Appeals) were supported by judgments and detailed analyses of each item's function, leading to the rejection of Revenue's appeals on all disputed items. en-us Tue, 26 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 18:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106154 The Tribunal affirmed the eligibility of rubber sheets, adhesives, cables with trays, and FRP Scrubber as capital goods for Modvat credit, based on their essential roles in the manufacturing processes of final products. The decisions made by the Commissioner (Appeals) were supported by judgments and detailed analyses of each item's function, leading to the rejection of Revenue's appeals on all disputed items. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106154