https://www.taxtmi.com/caselaws?id=106173 Items such as Freon TMS, AccuGuard Replenisher and Starter Solution, de-oxidising fluids, and record device and record announcement were treated as inputs for Modvat credit under Rule 57A because the Tribunal followed earlier decisions on similar products, including the line of authority in AB Tools, and found no reason to depart from the settled view. The disputed items were therefore held eligible inputs for Modvat purposes, and the Revenue's appeal failed. en-us Tue, 05 Mar 2002 00:00:00 +0530 Mon, 12 Mar 2012 18:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106173 Items such as Freon TMS, AccuGuard Replenisher and Starter Solution, de-oxidising fluids, and record device and record announcement were treated as inputs for Modvat credit under Rule 57A because the Tribunal followed earlier decisions on similar products, including the line of authority in AB Tools, and found no reason to depart from the settled view. The disputed items were therefore held eligible inputs for Modvat purposes, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106173