https://www.taxtmi.com/caselaws?id=108212 Modvat credit on paper tubes and conning oil used in the manufacture of polyester texturised yarn was treated as admissible because the items were shown to be necessary in the manufacturing process and for making the final product marketable. Paper tubes were regarded as packing material, and conning oil as essential for lubrication and antistatic effect during texturising. The disallowance was unsupported by the show cause notice and adjudication reasoning. The impugned orders were also said to have travelled beyond the notice by relying on grounds not properly set out, rendering the demand unsustainable and the orders vitiated. en-us Tue, 28 May 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108212 Modvat credit on paper tubes and conning oil used in the manufacture of polyester texturised yarn was treated as admissible because the items were shown to be necessary in the manufacturing process and for making the final product marketable. Paper tubes were regarded as packing material, and conning oil as essential for lubrication and antistatic effect during texturising. The disallowance was unsupported by the show cause notice and adjudication reasoning. The impugned orders were also said to have travelled beyond the notice by relying on grounds not properly set out, rendering the demand unsustainable and the orders vitiated. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108212