https://www.taxtmi.com/caselaws?id=116758 The court upheld the grant of Modvat credit for both Electric bulbs and Rubber Strips, emphasizing their essential role in the manufacturing process and as protective devices in the factory. The decision was based on the specific entries for granting credit, the definition of Capital goods covering the relevant chapters, and the precedents set by previous Tribunal rulings. en-us Wed, 16 Nov 2005 00:00:00 +0530 Sat, 16 Jun 2012 14:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116758 The court upheld the grant of Modvat credit for both Electric bulbs and Rubber Strips, emphasizing their essential role in the manufacturing process and as protective devices in the factory. The decision was based on the specific entries for granting credit, the definition of Capital goods covering the relevant chapters, and the precedents set by previous Tribunal rulings. Case-Laws Central Excise Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116758