https://www.taxtmi.com/caselaws?id=46091 Modvat credit on parts and accessories used in manufacturing forklift trucks was not shown to be inadmissible where the record did not establish the precise nature of the disputed items or demonstrate that they were not used in the final product. The Court accepted the Tribunal's factual finding that the Revenue had not proved error in the allowance of credit, and held that a component's possible use in other motor vehicles does not by itself defeat credit when it is used in relation to manufacture of the final product. No question of law arose for reference. en-us Mon, 15 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46091 Modvat credit on parts and accessories used in manufacturing forklift trucks was not shown to be inadmissible where the record did not establish the precise nature of the disputed items or demonstrate that they were not used in the final product. The Court accepted the Tribunal's factual finding that the Revenue had not proved error in the allowance of credit, and held that a component's possible use in other motor vehicles does not by itself defeat credit when it is used in relation to manufacture of the final product. No question of law arose for reference. Case-Laws Central Excise Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46091