https://www.taxtmi.com/caselaws?id=113911 The Tribunal upheld the Commissioner (Appeal)'s decision to restrict Modvat credit for Angles and Channels used in mould box manufacture, deeming them akin to capital goods rather than directly related to final product manufacture. Citing precedents, the Tribunal affirmed the eligibility of inputs like those used in sand mould manufacturing and paper production machinery for Modvat credit. The appeal was rejected, emphasizing the consistency in granting credit for inputs across various manufacturing processes. en-us Thu, 03 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 11:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113911 The Tribunal upheld the Commissioner (Appeal)'s decision to restrict Modvat credit for Angles and Channels used in mould box manufacture, deeming them akin to capital goods rather than directly related to final product manufacture. Citing precedents, the Tribunal affirmed the eligibility of inputs like those used in sand mould manufacturing and paper production machinery for Modvat credit. The appeal was rejected, emphasizing the consistency in granting credit for inputs across various manufacturing processes. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113911