https://www.taxtmi.com/caselaws?id=116980 The note concerns denial of Modvat credit on cutting tools, taps and an HSS taper shank used in the manufacture of machines within the assessee's G & MB division. The dispute turns on whether these items are "inputs" for the machines manufactured by the assessee, or merely parts and accessories excluded from credit, with reference to Chapter sub-heading 8207 and Rules 57A, 57G and 57Q. It also raises whether a technical defect in the invoice, and the absence of a PLA entry mentioned in Notification No. 33/94-N.T., can justify denial of credit when the department was aware of the use of the goods. en-us Fri, 20 May 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116980 The note concerns denial of Modvat credit on cutting tools, taps and an HSS taper shank used in the manufacture of machines within the assessee's G & MB division. The dispute turns on whether these items are "inputs" for the machines manufactured by the assessee, or merely parts and accessories excluded from credit, with reference to Chapter sub-heading 8207 and Rules 57A, 57G and 57Q. It also raises whether a technical defect in the invoice, and the absence of a PLA entry mentioned in Notification No. 33/94-N.T., can justify denial of credit when the department was aware of the use of the goods. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116980