https://www.taxtmi.com/caselaws?id=109719 Modvat credit for parts used in manufacturing forklift trucks could not be denied merely because the parts were classified under Heading 8708.00. The decisive issue was actual use in or in relation to manufacture, and tariff classification alone was held insufficient to defeat credit where there was no proof that the goods were not so used. The unchallenged finding that actual use was not disproved supported rejection of the denial of credit. en-us Mon, 19 Apr 1999 00:00:00 +0530 Wed, 11 Apr 2012 15:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109719 Modvat credit for parts used in manufacturing forklift trucks could not be denied merely because the parts were classified under Heading 8708.00. The decisive issue was actual use in or in relation to manufacture, and tariff classification alone was held insufficient to defeat credit where there was no proof that the goods were not so used. The unchallenged finding that actual use was not disproved supported rejection of the denial of credit. Case-Laws Central Excise Mon, 19 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109719