https://www.taxtmi.com/caselaws?id=51744 The Tribunal allowed the appeal filed by M/s. Maihar Cement, holding that Modvat credit is available for welding electrodes, oxygen, and DA gas used in the manufacturing process. The Tribunal emphasized the importance of repair and remaking worn-out parts for the manufacturing activity to continue smoothly, citing precedents and the direct nexus with the manufacturing process. It noted that the repair of worn-out parts is crucial for the manufacture of finished goods, making the appellant eligible for Modvat credit. The Tribunal also highlighted that a declaration filed by the assessee under Rule 57Q is sufficient for extending credit, ultimately allowing the appeal. en-us Tue, 24 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51744 The Tribunal allowed the appeal filed by M/s. Maihar Cement, holding that Modvat credit is available for welding electrodes, oxygen, and DA gas used in the manufacturing process. The Tribunal emphasized the importance of repair and remaking worn-out parts for the manufacturing activity to continue smoothly, citing precedents and the direct nexus with the manufacturing process. It noted that the repair of worn-out parts is crucial for the manufacture of finished goods, making the appellant eligible for Modvat credit. The Tribunal also highlighted that a declaration filed by the assessee under Rule 57Q is sufficient for extending credit, ultimately allowing the appeal. Case-Laws Central Excise Tue, 24 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51744