https://www.taxtmi.com/caselaws?id=114665 Pacmaan used for tightening pipe joints in sugar manufacture was treated as a jointing material rather than capital goods. Because it had no role in, or in relation to, the manufacture of the final product, it did not satisfy the description required for Modvat credit. The credit claim was therefore not available on this use of the material, and the denial of credit was upheld. en-us Fri, 05 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 17:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114665 Pacmaan used for tightening pipe joints in sugar manufacture was treated as a jointing material rather than capital goods. Because it had no role in, or in relation to, the manufacture of the final product, it did not satisfy the description required for Modvat credit. The credit claim was therefore not available on this use of the material, and the denial of credit was upheld. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114665