https://www.taxtmi.com/caselaws?id=113661 Modvat credit on capital goods was expanded beyond a strict direct-manufacture test: plant items used as part of an integrated manufacturing process, including power-generation and material-handling equipment, could qualify where they supported safe and economical operation. Credit remained item-specific, however, so some goods used only for maintenance, or requiring proof of actual function, were left for factual re-determination. For electrodes, insulation materials, computers, water-treatment chemicals and woven sacks, eligibility depended on the precise use and the applicable rule, and several claims were remitted for fresh examination. The limitation plea also required reconsideration in light of prior notices and the record on suppression. en-us Fri, 17 Jan 2003 00:00:00 +0530 Mon, 07 May 2012 14:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113661 Modvat credit on capital goods was expanded beyond a strict direct-manufacture test: plant items used as part of an integrated manufacturing process, including power-generation and material-handling equipment, could qualify where they supported safe and economical operation. Credit remained item-specific, however, so some goods used only for maintenance, or requiring proof of actual function, were left for factual re-determination. For electrodes, insulation materials, computers, water-treatment chemicals and woven sacks, eligibility depended on the precise use and the applicable rule, and several claims were remitted for fresh examination. The limitation plea also required reconsideration in light of prior notices and the record on suppression. Case-Laws Central Excise Fri, 17 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113661