https://www.taxtmi.com/caselaws?id=117168 Modvat credit was denied for a black and white printer used with a computer because, despite classification under Chapter 8471, no evidence showed use in or in relation to processing of final products, so the required nexus with manufacture was absent. Credit on chemicals and resins used in the pulp mill and boiler lining was not finally rejected as capital goods; the Tribunal held that the claim they were inputs had to be examined on evidence, and the matter was remanded for fresh adjudication. The ratio stated that credit depends on a manufacturing nexus, while items used in machinery to facilitate or improve production may qualify as inputs subject to factual verification. en-us Tue, 13 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117168 Modvat credit was denied for a black and white printer used with a computer because, despite classification under Chapter 8471, no evidence showed use in or in relation to processing of final products, so the required nexus with manufacture was absent. Credit on chemicals and resins used in the pulp mill and boiler lining was not finally rejected as capital goods; the Tribunal held that the claim they were inputs had to be examined on evidence, and the matter was remanded for fresh adjudication. The ratio stated that credit depends on a manufacturing nexus, while items used in machinery to facilitate or improve production may qualify as inputs subject to factual verification. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117168