https://www.taxtmi.com/caselaws?id=108400 The court held that Modvat credit on Nalcool was not admissible as it was used for de-mineralizing water in DG sets, not for cement production. However, Unprocessed Polyester Polyside Fabric was considered eligible as it was used in air slides for cement transportation, deemed a part of capital goods. Regarding the spares/components of capital goods, items like Felt Seal, Pressed Wool Felt, Rubber Seal Ring, etc., were found eligible as integral parts of machinery components in the cement manufacturing process. Nalcool-2000 was excluded due to its use in maintaining DG engine sets. The judgment concluded on the eligibility of Modvat credit for the items in the appeals, disposing of both cases accordingly. en-us Fri, 27 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108400 The court held that Modvat credit on Nalcool was not admissible as it was used for de-mineralizing water in DG sets, not for cement production. However, Unprocessed Polyester Polyside Fabric was considered eligible as it was used in air slides for cement transportation, deemed a part of capital goods. Regarding the spares/components of capital goods, items like Felt Seal, Pressed Wool Felt, Rubber Seal Ring, etc., were found eligible as integral parts of machinery components in the cement manufacturing process. Nalcool-2000 was excluded due to its use in maintaining DG engine sets. The judgment concluded on the eligibility of Modvat credit for the items in the appeals, disposing of both cases accordingly. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108400