https://www.taxtmi.com/caselaws?id=116324 The appeal against the denial of Modvat credit on charges for shelling and grooving was dismissed by the Tribunal. The appellants sought credit on expenses paid to a job worker but were denied as the charges were not on duty paid goods. The Tribunal referenced a previous case to establish that expenses on services like repair of capital goods do not qualify for Modvat credit. The Tribunal distinguished another case where credit was allowed on capital goods themselves, not just on service charges. Consequently, the appeal was rejected due to the specific nature of the charges for shelling and grooving. en-us Mon, 30 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 14:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116324 The appeal against the denial of Modvat credit on charges for shelling and grooving was dismissed by the Tribunal. The appellants sought credit on expenses paid to a job worker but were denied as the charges were not on duty paid goods. The Tribunal referenced a previous case to establish that expenses on services like repair of capital goods do not qualify for Modvat credit. The Tribunal distinguished another case where credit was allowed on capital goods themselves, not just on service charges. Consequently, the appeal was rejected due to the specific nature of the charges for shelling and grooving. Case-Laws Central Excise Mon, 30 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116324