https://www.taxtmi.com/caselaws?id=49794 Modvat credit was treated as admissible on plates, shapes and sections, M.S. angles and channels, steel structure for the boiling house, electric wires and cables, and the main lighting distribution board, as earlier Tribunal rulings recognised such items as capital goods or eligible components used in the manufacturing set-up. Credit was, however, denied on goods purchased through a contractor or job worker because prior permission under Rule 57T(3) had not been obtained, and that omission was treated as substantive rather than procedural. The discussion therefore reflects partial allowance of credit and partial disallowance based on compliance with the scheme requirements. en-us Wed, 01 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49794 Modvat credit was treated as admissible on plates, shapes and sections, M.S. angles and channels, steel structure for the boiling house, electric wires and cables, and the main lighting distribution board, as earlier Tribunal rulings recognised such items as capital goods or eligible components used in the manufacturing set-up. Credit was, however, denied on goods purchased through a contractor or job worker because prior permission under Rule 57T(3) had not been obtained, and that omission was treated as substantive rather than procedural. The discussion therefore reflects partial allowance of credit and partial disallowance based on compliance with the scheme requirements. Case-Laws Central Excise Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49794