https://www.taxtmi.com/caselaws?id=50831 Modvat credit was found admissible on fibre glass, ring data processor and card can spring used in the manufacturing process under Rules 57A and 57Q of the Central Excise Rules, 1944. Fibre glass was treated as essential insulation for the spinning unit, the ring data processor as part of the ring frame that supported optimum production, and the card can spring as an aid to the draw frame machine for higher speed and lower sliver breakage. Applying the Larger Bench and Madras High Court rulings, and following the assessee's earlier credit allowance on an automatic data processor, CEGAT held the items qualified for credit and rejected the Revenue appeals. en-us Fri, 13 Jul 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50831 Modvat credit was found admissible on fibre glass, ring data processor and card can spring used in the manufacturing process under Rules 57A and 57Q of the Central Excise Rules, 1944. Fibre glass was treated as essential insulation for the spinning unit, the ring data processor as part of the ring frame that supported optimum production, and the card can spring as an aid to the draw frame machine for higher speed and lower sliver breakage. Applying the Larger Bench and Madras High Court rulings, and following the assessee's earlier credit allowance on an automatic data processor, CEGAT held the items qualified for credit and rejected the Revenue appeals. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50831