https://www.taxtmi.com/caselaws?id=117454 The Tribunal ruled in favor of the appellants, allowing Modvat credit eligibility for hydraulic fluids used in production processes. Despite debate on the primary function of the goods, the Tribunal emphasized their essential role in the manufacturing process of final products, setting aside the Commissioner's denial of credit and granting consequential benefits. The judgment highlights the significance of the actual use of goods in production, even if their primary function differs from the claimed classification. en-us Thu, 16 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117454 The Tribunal ruled in favor of the appellants, allowing Modvat credit eligibility for hydraulic fluids used in production processes. Despite debate on the primary function of the goods, the Tribunal emphasized their essential role in the manufacturing process of final products, setting aside the Commissioner's denial of credit and granting consequential benefits. The judgment highlights the significance of the actual use of goods in production, even if their primary function differs from the claimed classification. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117454