https://www.taxtmi.com/caselaws?id=366110 MODVAT credit was denied on seven appliances and instruments used in workshops and for maintenance of plant and machinery, because they were not employed in the manufacturing process itself. The factual finding that the items served only repair and maintenance functions was upheld, and the cited precedents supported the view that such tools do not qualify as capital goods for credit. Accordingly, the denial of MODVAT credit was sustained. en-us Thu, 21 Jun 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366110 MODVAT credit was denied on seven appliances and instruments used in workshops and for maintenance of plant and machinery, because they were not employed in the manufacturing process itself. The factual finding that the items served only repair and maintenance functions was upheld, and the cited precedents supported the view that such tools do not qualify as capital goods for credit. Accordingly, the denial of MODVAT credit was sustained. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366110