https://www.taxtmi.com/caselaws?id=108666 The Tribunal upheld the grant of Modvat credit on 3 items and overturned the denial on 6 items. The decision was based on aligning the items with the definition of capital goods and applying relevant case law, including Larger Bench judgments supporting the necessity of respiratory items and adhesives in the manufacturing process. The Commissioner's denial of Modvat credit for certain items was overturned, and the party's appeal was allowed in line with established legal principles. en-us Fri, 20 Apr 2001 00:00:00 +0530 Tue, 03 Apr 2012 12:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108666 The Tribunal upheld the grant of Modvat credit on 3 items and overturned the denial on 6 items. The decision was based on aligning the items with the definition of capital goods and applying relevant case law, including Larger Bench judgments supporting the necessity of respiratory items and adhesives in the manufacturing process. The Commissioner's denial of Modvat credit for certain items was overturned, and the party's appeal was allowed in line with established legal principles. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108666