https://www.taxtmi.com/caselaws?id=306062 The High Court rejected the application as no legal questions arose from the Tribunal's findings. The Tribunal confirmed certain amounts for tax relief under Section 80I. The Court found that truck rent and tank rent were not connected to manufacturing activities. The decision to disallow unutilized Modvat credit balance was upheld. No costs were awarded. en-us Wed, 24 Dec 1997 00:00:00 +0530 Sat, 07 Jan 2023 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306062 The High Court rejected the application as no legal questions arose from the Tribunal's findings. The Tribunal confirmed certain amounts for tax relief under Section 80I. The Court found that truck rent and tank rent were not connected to manufacturing activities. The decision to disallow unutilized Modvat credit balance was upheld. No costs were awarded. Case-Laws Income Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306062