https://www.taxtmi.com/caselaws?id=122235 Clogs, storage containers and cylinders used to feed chlorine into a reactor were treated as capital goods eligible for Modvat credit, the eligibility being supported by the Larger Bench ruling in Jawahar Mills as affirmed by the Supreme Court. Paper tube and antistatic oil used in texturised yarn manufacture were also treated as eligible inputs because identical controversy had already been decided in favour of the assessee, and a tariff-based objection over packing value did not justify denial of credit. The Revenue appeals were dismissed and Modvat credit was upheld on both items. en-us Wed, 21 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 16:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122235 Clogs, storage containers and cylinders used to feed chlorine into a reactor were treated as capital goods eligible for Modvat credit, the eligibility being supported by the Larger Bench ruling in Jawahar Mills as affirmed by the Supreme Court. Paper tube and antistatic oil used in texturised yarn manufacture were also treated as eligible inputs because identical controversy had already been decided in favour of the assessee, and a tariff-based objection over packing value did not justify denial of credit. The Revenue appeals were dismissed and Modvat credit was upheld on both items. Case-Laws Central Excise Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122235