https://www.taxtmi.com/caselaws?id=170123 Modvat credit could not be denied solely because the assessee had first claimed the items as inputs and later sought to justify them as capital goods; eligibility had to be examined on the correct provision and supporting facts, so that issue was remanded for fresh consideration. Grease used for lubrication of machinery was treated as an admissible input in relation to manufacture, and credit was allowed on that point. Credit based on an extra copy or buyer's copy of the invoice was not accepted on the material period's record, because the later relaxation did not apply; that issue too was sent back for further examination of entitlement. en-us Wed, 15 Dec 2010 00:00:00 +0530 Mon, 01 May 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170123 Modvat credit could not be denied solely because the assessee had first claimed the items as inputs and later sought to justify them as capital goods; eligibility had to be examined on the correct provision and supporting facts, so that issue was remanded for fresh consideration. Grease used for lubrication of machinery was treated as an admissible input in relation to manufacture, and credit was allowed on that point. Credit based on an extra copy or buyer's copy of the invoice was not accepted on the material period's record, because the later relaxation did not apply; that issue too was sent back for further examination of entitlement. Case-Laws Central Excise Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170123