https://www.taxtmi.com/caselaws?id=50581 Modvat credit depended on the established use of the goods in the factory during the relevant period, and the lower appellate findings on Welding Electrodes, Clean Flow Tulsion T-40 and Tulsion A27 GEL, CAFJ Sheets/AMJ 429 OIL EFS, Aquat, Boiler Plus and White Oil were accepted, so credit on those items was upheld. Credit on V. Belts was denied because the requisite duty-paying documents were admittedly not produced, making the claim unsustainable despite the goods otherwise being treated as eligible. The result was that the relief granted below was maintained for all items except V. Belts, where credit was set aside for want of documentary proof. en-us Thu, 09 Aug 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50581 Modvat credit depended on the established use of the goods in the factory during the relevant period, and the lower appellate findings on Welding Electrodes, Clean Flow Tulsion T-40 and Tulsion A27 GEL, CAFJ Sheets/AMJ 429 OIL EFS, Aquat, Boiler Plus and White Oil were accepted, so credit on those items was upheld. Credit on V. Belts was denied because the requisite duty-paying documents were admittedly not produced, making the claim unsustainable despite the goods otherwise being treated as eligible. The result was that the relief granted below was maintained for all items except V. Belts, where credit was set aside for want of documentary proof. Case-Laws Central Excise Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50581