https://www.taxtmi.com/caselaws?id=50668 The Appellate Tribunal CEGAT, New Delhi upheld Modvat credit claims for items like Aluminium Tubes, Black Steel Tubes, Stainless Steel Tubes, and others based on precedents. However, eligibility of items like Plates, Channels, Joists, and Cement was disputed, requiring verification of their use in the factory. The Tribunal remanded the decision for those items to the Dy. Commissioner for further scrutiny. Ultimately, Modvat credit was granted for items 1 to 9, while a fresh decision was ordered for item 10 after verification. Cement's credit claim was denied. The judgment emphasized verifying actual item use for fair Modvat credit assessment. en-us Fri, 16 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50668 The Appellate Tribunal CEGAT, New Delhi upheld Modvat credit claims for items like Aluminium Tubes, Black Steel Tubes, Stainless Steel Tubes, and others based on precedents. However, eligibility of items like Plates, Channels, Joists, and Cement was disputed, requiring verification of their use in the factory. The Tribunal remanded the decision for those items to the Dy. Commissioner for further scrutiny. Ultimately, Modvat credit was granted for items 1 to 9, while a fresh decision was ordered for item 10 after verification. Cement's credit claim was denied. The judgment emphasized verifying actual item use for fair Modvat credit assessment. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50668