https://www.taxtmi.com/caselaws?id=30258 Credit was treated as admissible for iron and steel items used to fabricate and replace plant components, and for electrical items, tyres and tubes, wire rope, jointing sheet and leak repair clamp used in the factory or plant operations. Credit was denied for welding electrodes, D.A. gas, calibration gas and boric acid used for repair and maintenance, following Larger Bench reasoning that such inputs do not qualify. Credit was also rejected on pneumatic cylinders because the declaration requirement was not met, and on the original invoice copy because the prescribed duplicate-copy procedure was not followed. The governing principle is that credit depends on use in or in relation to manufacture and strict compliance with procedural credit conditions. en-us Wed, 09 Jan 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30258 Credit was treated as admissible for iron and steel items used to fabricate and replace plant components, and for electrical items, tyres and tubes, wire rope, jointing sheet and leak repair clamp used in the factory or plant operations. Credit was denied for welding electrodes, D.A. gas, calibration gas and boric acid used for repair and maintenance, following Larger Bench reasoning that such inputs do not qualify. Credit was also rejected on pneumatic cylinders because the declaration requirement was not met, and on the original invoice copy because the prescribed duplicate-copy procedure was not followed. The governing principle is that credit depends on use in or in relation to manufacture and strict compliance with procedural credit conditions. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30258