https://www.taxtmi.com/caselaws?id=51070 Modvat credit was treated as admissible on M.S. angles, H.R. plates, bars and rods, joists, H.R. sheets and asbestos packing where the items were used to repair or replace worn-out parts of tanks, containers, plant and structures, and to prevent leakage or facilitate flow in the manufacturing process. The Tribunal applied earlier decisions recognising credit for similar goods used in expansion and repair work, and found a sufficient nexus between the materials and factory operations. On that basis, the disallowance of credit was held unsustainable. en-us Tue, 14 Aug 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51070 Modvat credit was treated as admissible on M.S. angles, H.R. plates, bars and rods, joists, H.R. sheets and asbestos packing where the items were used to repair or replace worn-out parts of tanks, containers, plant and structures, and to prevent leakage or facilitate flow in the manufacturing process. The Tribunal applied earlier decisions recognising credit for similar goods used in expansion and repair work, and found a sufficient nexus between the materials and factory operations. On that basis, the disallowance of credit was held unsustainable. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51070