https://www.taxtmi.com/caselaws?id=51744 Modvat credit was held admissible on welding electrodes, oxygen and DA gas used to repair and remake worn-out machinery parts essential for keeping cement production running. The Tribunal applied the principle that goods used in or in relation to manufacture qualify for credit, and treated the repair activity as integrally connected with the manufacturing process because failure to maintain the machinery would halt production. It also noted that a declaration under Rule 57Q was sufficient to extend credit within the scope of Rule 57A. Credit on the impugned goods was therefore allowed in favour of the assessee. 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 Modvat credit was held admissible on welding electrodes, oxygen and DA gas used to repair and remake worn-out machinery parts essential for keeping cement production running. The Tribunal applied the principle that goods used in or in relation to manufacture qualify for credit, and treated the repair activity as integrally connected with the manufacturing process because failure to maintain the machinery would halt production. It also noted that a declaration under Rule 57Q was sufficient to extend credit within the scope of Rule 57A. Credit on the impugned goods was therefore allowed in favour of the assessee. Case-Laws Central Excise Tue, 24 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51744