https://www.taxtmi.com/caselaws?id=264264 The Court upheld the Revenue's decision, ruling that items like Synthetic Filter Cloth and Asbestos Mill Board used in the manufacturing process of Aluminum products were not eligible for MODVAT credits under Rule 57A of the Central Excise Rules. The Court considered these items as integral parts of machinery and equipment, falling outside the definition of "inputs" necessary for the final product's manufacture. The Assessee's claim for MODVAT credit amounting to Rs. 1,02,582.97 was disallowed, affirming the Collector's decision and emphasizing strict adherence to statutory provisions. en-us Fri, 27 Feb 2015 00:00:00 +0530 Mon, 12 Oct 2015 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264264 The Court upheld the Revenue's decision, ruling that items like Synthetic Filter Cloth and Asbestos Mill Board used in the manufacturing process of Aluminum products were not eligible for MODVAT credits under Rule 57A of the Central Excise Rules. The Court considered these items as integral parts of machinery and equipment, falling outside the definition of "inputs" necessary for the final product's manufacture. The Assessee's claim for MODVAT credit amounting to Rs. 1,02,582.97 was disallowed, affirming the Collector's decision and emphasizing strict adherence to statutory provisions. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264264