https://www.taxtmi.com/caselaws?id=108221 Modvat credit could not be denied merely because invoice copies bore a stamped endorsement, rather than a printed one, where the rule required the copies to be marked and did not insist on printing; the procedural requirement was therefore satisfied and credit was upheld. Capital goods were construed broadly after Jawahar Mills to cover goods used in or facilitating the manufacture process, not only items directly engaged in physical processing; the disputed items accordingly qualified for Modvat credit. The order granting credit was left undisturbed. en-us Thu, 20 Jun 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108221 Modvat credit could not be denied merely because invoice copies bore a stamped endorsement, rather than a printed one, where the rule required the copies to be marked and did not insist on printing; the procedural requirement was therefore satisfied and credit was upheld. Capital goods were construed broadly after Jawahar Mills to cover goods used in or facilitating the manufacture process, not only items directly engaged in physical processing; the disputed items accordingly qualified for Modvat credit. The order granting credit was left undisturbed. Case-Laws Central Excise Thu, 20 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108221