https://www.taxtmi.com/caselaws?id=209861 The appeal against the denial of credit on batteries used in manufacturing a captive power generation system was dismissed. The Deputy Commissioner and Commissioner (Appeals) accepted the respondent's argument that the batteries were received at different project sites funded by an external entity, considered part of their manufacturing premises. It was established that the batteries were utilized in the final product, and duty was paid, meeting the requirements for claiming credit under the modvat facility. The judgment emphasizes the importance of proper documentation and evidence to support input utilization in manufacturing processes for credit eligibility. en-us Wed, 20 Apr 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209861 The appeal against the denial of credit on batteries used in manufacturing a captive power generation system was dismissed. The Deputy Commissioner and Commissioner (Appeals) accepted the respondent's argument that the batteries were received at different project sites funded by an external entity, considered part of their manufacturing premises. It was established that the batteries were utilized in the final product, and duty was paid, meeting the requirements for claiming credit under the modvat facility. The judgment emphasizes the importance of proper documentation and evidence to support input utilization in manufacturing processes for credit eligibility. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209861