https://www.taxtmi.com/caselaws?id=114423 The Tribunal ruled in favor of the appellants, who challenged the denial of Modvat credit for lead sheets used in their manufacturing process of Zinc and Sulphuric Acid. The Tribunal found that the lead sheets were essential inputs in preventing corrosion in the manufacturing equipment, similar to precedents where similar materials were considered eligible for credit. It held that the lead sheets were integral to the manufacturing process, not merely for maintenance, and therefore, the denial of Modvat credit was set aside, allowing the appeals in favor of the appellants. en-us Wed, 22 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114423 The Tribunal ruled in favor of the appellants, who challenged the denial of Modvat credit for lead sheets used in their manufacturing process of Zinc and Sulphuric Acid. The Tribunal found that the lead sheets were essential inputs in preventing corrosion in the manufacturing equipment, similar to precedents where similar materials were considered eligible for credit. It held that the lead sheets were integral to the manufacturing process, not merely for maintenance, and therefore, the denial of Modvat credit was set aside, allowing the appeals in favor of the appellants. Case-Laws Central Excise Wed, 22 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114423