https://www.taxtmi.com/caselaws?id=1185 The tribunal upheld the Commissioner's decision to allow Modvat credit on Tor steel, cement, and bars and angles used for manufacturing Furnace, essential for glass production. The disputed items were deemed eligible based on evidence presented, following the India Cements case precedent. The revenue's appeal was dismissed as they failed to prove that the items were not integral to the manufacturing process. en-us Fri, 17 Nov 2006 00:00:00 +0530 Mon, 02 Jan 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1185 The tribunal upheld the Commissioner's decision to allow Modvat credit on Tor steel, cement, and bars and angles used for manufacturing Furnace, essential for glass production. The disputed items were deemed eligible based on evidence presented, following the India Cements case precedent. The revenue's appeal was dismissed as they failed to prove that the items were not integral to the manufacturing process. Case-Laws Central Excise Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1185