https://www.taxtmi.com/caselaws?id=52255 Modvat credit on capital goods was allowed where the invoices named the assessee as consignee, and the factual finding supporting that claim remained undisturbed. Credit on ion exchanger was also sustained because it was used in the de-mineralisation plant for boiler feed water and formed part of the plant. By contrast, credit claims for steel structure, air conditioners, UPS and paints were not finally accepted because there was no finding that they were used with machinery or plant; those items were remanded for fresh adjudication on that test. en-us Thu, 05 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52255 Modvat credit on capital goods was allowed where the invoices named the assessee as consignee, and the factual finding supporting that claim remained undisturbed. Credit on ion exchanger was also sustained because it was used in the de-mineralisation plant for boiler feed water and formed part of the plant. By contrast, credit claims for steel structure, air conditioners, UPS and paints were not finally accepted because there was no finding that they were used with machinery or plant; those items were remanded for fresh adjudication on that test. Case-Laws Central Excise Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52255