https://www.taxtmi.com/caselaws?id=50017 The Tribunal rejected the Revenue's appeals, upholding the decision to allow Modvat credit on computers with monitor, C.I. slag pots, and loading shovels. It found that these items were integral to the manufacturing processes, as established by the Commissioner and supported by previous Tribunal decisions. The Revenue's arguments were deemed unsubstantial, and the Tribunal referenced past rulings that contradicted the Revenue's position. Consequently, the appeals lacked merit, and the decision to grant Modvat credit on the disputed items was affirmed. en-us Thu, 03 Feb 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50017 The Tribunal rejected the Revenue's appeals, upholding the decision to allow Modvat credit on computers with monitor, C.I. slag pots, and loading shovels. It found that these items were integral to the manufacturing processes, as established by the Commissioner and supported by previous Tribunal decisions. The Revenue's arguments were deemed unsubstantial, and the Tribunal referenced past rulings that contradicted the Revenue's position. Consequently, the appeals lacked merit, and the decision to grant Modvat credit on the disputed items was affirmed. Case-Laws Central Excise Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50017