https://www.taxtmi.com/caselaws?id=106575 Modvat credit was considered admissible on fuse link, spare kit, contactor, wires and cables, and lightning arrester used with machines employed in or in relation to production of the final product. The items were treated as eligible because they were used with machinery having a production nexus, and the Tribunal relied on the Supreme Court's dismissal of the Revenue's challenge in the connected Jawahar Mills matter. On that basis, the disputed credit was allowed and the Revenue's appeal failed. en-us Mon, 13 Aug 2001 00:00:00 +0530 Wed, 14 Mar 2012 17:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106575 Modvat credit was considered admissible on fuse link, spare kit, contactor, wires and cables, and lightning arrester used with machines employed in or in relation to production of the final product. The items were treated as eligible because they were used with machinery having a production nexus, and the Tribunal relied on the Supreme Court's dismissal of the Revenue's challenge in the connected Jawahar Mills matter. On that basis, the disputed credit was allowed and the Revenue's appeal failed. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106575