https://www.taxtmi.com/caselaws?id=116626 The Appellate Tribunal upheld the denial of Modvat credit on job work charges for constructing the vacuum pan, stating credit is only admissible on goods, not labor charges. However, the Tribunal allowed credit on ladders and gratings used to access sugar manufacturing machinery, as they are essential for production. Therefore, the appeal was partially allowed regarding the admissibility of credit on ladders and gratings. en-us Fri, 07 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 12:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116626 The Appellate Tribunal upheld the denial of Modvat credit on job work charges for constructing the vacuum pan, stating credit is only admissible on goods, not labor charges. However, the Tribunal allowed credit on ladders and gratings used to access sugar manufacturing machinery, as they are essential for production. Therefore, the appeal was partially allowed regarding the admissibility of credit on ladders and gratings. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116626