https://www.taxtmi.com/caselaws?id=53374 Modvat credit on inputs used in the manufacture of final products cannot be denied merely because the inputs are of lesser thickness, costlier, or not in line with DOT specifications, where actual use in manufacture is established. The record showed that sheets of 1.6 mm or less were used in producing poles supplied to DOT. On that factual basis, credit remained admissible on inputs used in or in relation to manufacture, and the denial of Modvat credit was not sustainable. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53374 Modvat credit on inputs used in the manufacture of final products cannot be denied merely because the inputs are of lesser thickness, costlier, or not in line with DOT specifications, where actual use in manufacture is established. The record showed that sheets of 1.6 mm or less were used in producing poles supplied to DOT. On that factual basis, credit remained admissible on inputs used in or in relation to manufacture, and the denial of Modvat credit was not sustainable. Case-Laws Central Excise Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53374