https://www.taxtmi.com/caselaws?id=114512 The Appellate Tribunal ruled that steel sheets used for repair and maintenance of a platform, although essential for its function, do not qualify for Modvat credit as they do not directly contribute to the manufacturing process of final products. The decision was based on the principle that repair and maintenance activities are separate from the manufacturing process, as established by legal precedents and a Larger Bench decision. The appeal was rejected, affirming the denial of Modvat credit for the steel sheets used in repairing the platform. en-us Tue, 28 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 13:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114512 The Appellate Tribunal ruled that steel sheets used for repair and maintenance of a platform, although essential for its function, do not qualify for Modvat credit as they do not directly contribute to the manufacturing process of final products. The decision was based on the principle that repair and maintenance activities are separate from the manufacturing process, as established by legal precedents and a Larger Bench decision. The appeal was rejected, affirming the denial of Modvat credit for the steel sheets used in repairing the platform. Case-Laws Central Excise Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114512