https://www.taxtmi.com/caselaws?id=119411 The appellant's claim for Modvat credit on various items, including channels, plain plates, HR sheets, angles, lubricants, base frame, and chemicals, was partially successful. The court upheld the denial of credit for welding electrodes but overturned the denial for other items based on previous Tribunal orders and an Apex Court decision. The eligibility of chemicals for credit was acknowledged due to their essential role in sugar production. The decision was in favor of the appellant, allowing for consequential relief. en-us Wed, 08 Feb 2006 00:00:00 +0530 Tue, 10 Jul 2012 18:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119411 The appellant's claim for Modvat credit on various items, including channels, plain plates, HR sheets, angles, lubricants, base frame, and chemicals, was partially successful. The court upheld the denial of credit for welding electrodes but overturned the denial for other items based on previous Tribunal orders and an Apex Court decision. The eligibility of chemicals for credit was acknowledged due to their essential role in sugar production. The decision was in favor of the appellant, allowing for consequential relief. Case-Laws Central Excise Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119411