https://www.taxtmi.com/caselaws?id=288666 The Appellate Tribunal CEGAT NEW DELHI held that Trichloro Ethylene and Carbon Tetra Chloride are eligible for Modvat credit, regardless of their use for cleaning goods. The essentiality distinction for inputs is irrelevant in the Modvat scheme. The Revenue's appeal was rejected. en-us Thu, 03 Sep 1998 00:00:00 +0530 Mon, 22 Jun 2020 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288666 The Appellate Tribunal CEGAT NEW DELHI held that Trichloro Ethylene and Carbon Tetra Chloride are eligible for Modvat credit, regardless of their use for cleaning goods. The essentiality distinction for inputs is irrelevant in the Modvat scheme. The Revenue's appeal was rejected. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288666