https://www.taxtmi.com/caselaws?id=209861 Modvat credit on batteries used in a captive power generation and distribution system was treated as admissible where the goods were duty paid, received by the assessee, used in the final product, and the final product was dutiable. The department's objection that the inputs were not brought into the conventional factory premises was rejected because the project sites were accepted as part of the manufacturing premises for the system, and no material displaced the concurrent factual findings. The credit claim therefore succeeded. 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 Modvat credit on batteries used in a captive power generation and distribution system was treated as admissible where the goods were duty paid, received by the assessee, used in the final product, and the final product was dutiable. The department's objection that the inputs were not brought into the conventional factory premises was rejected because the project sites were accepted as part of the manufacturing premises for the system, and no material displaced the concurrent factual findings. The credit claim therefore succeeded. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209861