https://www.taxtmi.com/caselaws?id=106311 Modvat credit was treated as admissible on Clean Flo, boric acid powder and C.R. sheets used in the manufacturing process. Clean Flo used to remove deposits from the cooling coil for maintaining process conditions was accepted as an eligible input, while boric acid with ramming mass and H.R./C.R. sheets used to fortify the furnace lining were covered by earlier Tribunal rulings in the assessee's own case. Applying those precedents, the disputed goods were treated as inputs for Modvat purposes, and the denial of credit and penalty were set aside in favour of the assessee. en-us Mon, 13 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106311 Modvat credit was treated as admissible on Clean Flo, boric acid powder and C.R. sheets used in the manufacturing process. Clean Flo used to remove deposits from the cooling coil for maintaining process conditions was accepted as an eligible input, while boric acid with ramming mass and H.R./C.R. sheets used to fortify the furnace lining were covered by earlier Tribunal rulings in the assessee's own case. Applying those precedents, the disputed goods were treated as inputs for Modvat purposes, and the denial of credit and penalty were set aside in favour of the assessee. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106311