https://www.taxtmi.com/caselaws?id=106359 Tools supplied with capital goods under a single invoice and necessary for the machinery's functioning were treated as eligible for Modvat credit; the wider capital goods test, rather than direct use alone, was applied, and denial of credit was not sustainable. An appellate authority could not enlarge the dispute beyond the specific relief claimed in the appeal; where the claim was confined to a limited amount, jurisdiction did not extend further. The impugned order was set aside and the appeal was allowed. en-us Tue, 28 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106359 Tools supplied with capital goods under a single invoice and necessary for the machinery's functioning were treated as eligible for Modvat credit; the wider capital goods test, rather than direct use alone, was applied, and denial of credit was not sustainable. An appellate authority could not enlarge the dispute beyond the specific relief claimed in the appeal; where the claim was confined to a limited amount, jurisdiction did not extend further. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106359