https://www.taxtmi.com/caselaws?id=152327 The appellant was granted Modvat credit on an EPBAX system installed in their factory premises after challenging the denial by the Commissioner (Appeals). The judge found that the EPBAX system, facilitating communication within the factory and indirectly contributing to manufacturing, made the appellant eligible for the credit. The previous denial was overturned, and the appeal was allowed with consequential relief granted to the appellant. The case underscores the need to establish a connection between the equipment and its contribution to the manufacturing process to determine eligibility for Modvat credit. en-us Tue, 15 Dec 2009 00:00:00 +0530 Sat, 29 Jun 2013 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152327 The appellant was granted Modvat credit on an EPBAX system installed in their factory premises after challenging the denial by the Commissioner (Appeals). The judge found that the EPBAX system, facilitating communication within the factory and indirectly contributing to manufacturing, made the appellant eligible for the credit. The previous denial was overturned, and the appeal was allowed with consequential relief granted to the appellant. The case underscores the need to establish a connection between the equipment and its contribution to the manufacturing process to determine eligibility for Modvat credit. Case-Laws Central Excise Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152327