https://www.taxtmi.com/caselaws?id=2166 The tribunal upheld the Commissioner's decision, affirming the eligibility of the respondents for Modvat credit on aluminium sheets used in manufacturing ducts for a plant. The judgment emphasized the essential role of the ducts in the functioning of the humidification plant, concluding that the respondents were entitled to the credit under the Central Excise Tariff Act. The tribunal rejected the revenue's appeal, highlighting the importance of considering the specific use and purpose of materials in determining eligibility for credit. en-us Tue, 26 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2166 The tribunal upheld the Commissioner's decision, affirming the eligibility of the respondents for Modvat credit on aluminium sheets used in manufacturing ducts for a plant. The judgment emphasized the essential role of the ducts in the functioning of the humidification plant, concluding that the respondents were entitled to the credit under the Central Excise Tariff Act. The tribunal rejected the revenue's appeal, highlighting the importance of considering the specific use and purpose of materials in determining eligibility for credit. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2166