https://www.taxtmi.com/caselaws?id=51056 Modvat credit was treated as admissible on Industrial Filters, Control Valve, TiO2 Vessel and Vapour Absorption Heat Pump because they were used directly in the manufacturing process. The goods were found to perform functions such as purification of quench air, control of heat transfer media and steam, preparation of TiO2 slurry, and solidification of polymer strands, and this factual nexus with production was not disputed by the Revenue. On that basis, the items were regarded as capital goods used in manufacture, and the Revenue's appeal failed. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 14:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51056 Modvat credit was treated as admissible on Industrial Filters, Control Valve, TiO2 Vessel and Vapour Absorption Heat Pump because they were used directly in the manufacturing process. The goods were found to perform functions such as purification of quench air, control of heat transfer media and steam, preparation of TiO2 slurry, and solidification of polymer strands, and this factual nexus with production was not disputed by the Revenue. On that basis, the items were regarded as capital goods used in manufacture, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51056