https://www.taxtmi.com/caselaws?id=124182 The Tribunal partially allowed the appeal, overturning the denial of Modvat credit on items 2 to 6, including steel tubes and cast steel piston valves, as they were found to be used in the manufacturing process. However, the denial of Modvat credit on TOR steel was upheld since it was determined to be used in RCC construction rather than in the production of final goods. The decision was based on the precedent set by the Supreme Court and provided a clear resolution to the disputed Modvat credit issues. en-us Mon, 12 Mar 2007 00:00:00 +0530 Wed, 26 Sep 2012 15:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124182 The Tribunal partially allowed the appeal, overturning the denial of Modvat credit on items 2 to 6, including steel tubes and cast steel piston valves, as they were found to be used in the manufacturing process. However, the denial of Modvat credit on TOR steel was upheld since it was determined to be used in RCC construction rather than in the production of final goods. The decision was based on the precedent set by the Supreme Court and provided a clear resolution to the disputed Modvat credit issues. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124182