https://www.taxtmi.com/caselaws?id=110024 Modvat credit on ramming mass requires proof that the input was actually used in or in relation to manufacture, not merely that it is of a kind generally eligible for credit. Reliance on decisions concerning similar items is insufficient unless the assessee establishes the manner, mode and purpose of use. Because the assessee did not disclose the actual use of ramming mass in response to the show cause notice and no finding on actual use was recorded, the credit could not be sustained on the material before the appellate authority. en-us Mon, 06 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110024 Modvat credit on ramming mass requires proof that the input was actually used in or in relation to manufacture, not merely that it is of a kind generally eligible for credit. Reliance on decisions concerning similar items is insufficient unless the assessee establishes the manner, mode and purpose of use. Because the assessee did not disclose the actual use of ramming mass in response to the show cause notice and no finding on actual use was recorded, the credit could not be sustained on the material before the appellate authority. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110024