https://www.taxtmi.com/caselaws?id=117787 Modvat credit was treated as admissible on cable test meters and testing equipment because instruments used to measure and verify electrical parameters formed part of the manufacturing process and ensured the final product met required specifications. The demand was also held time-barred because the declarations filed with the department disclosed the use of each item, and no suppression of facts was shown to justify the extended limitation period. The order denying credit and confirming duty was set aside. en-us Fri, 17 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117787 Modvat credit was treated as admissible on cable test meters and testing equipment because instruments used to measure and verify electrical parameters formed part of the manufacturing process and ensured the final product met required specifications. The demand was also held time-barred because the declarations filed with the department disclosed the use of each item, and no suppression of facts was shown to justify the extended limitation period. The order denying credit and confirming duty was set aside. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117787