https://www.taxtmi.com/caselaws?id=108026 The tribunal overturned the denial of Modvat credit on Seamens starter, control cards, counter meter, and steel drums. It held that Seamens starter and control cards were essential for manufacturing, following legal precedents. The counter meter was integral to optical cable production, qualifying for credit. Steel drums, crucial for storing standard cases in the cable manufacturing process, were deemed eligible as capital goods. The tribunal allowed the appeal, emphasizing the eligibility of these items for Modvat credit due to their significant roles in manufacturing processes. en-us Tue, 30 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108026 The tribunal overturned the denial of Modvat credit on Seamens starter, control cards, counter meter, and steel drums. It held that Seamens starter and control cards were essential for manufacturing, following legal precedents. The counter meter was integral to optical cable production, qualifying for credit. Steel drums, crucial for storing standard cases in the cable manufacturing process, were deemed eligible as capital goods. The tribunal allowed the appeal, emphasizing the eligibility of these items for Modvat credit due to their significant roles in manufacturing processes. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108026