https://www.taxtmi.com/caselaws?id=53765 The appeal filed by the Revenue against the Order-in-Original was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal held that the respondents were entitled to the benefit of Modvat credit on parts used in the manufacture of a chassis painting plant, even though the plant was manufactured by a third party. The Tribunal emphasized that when capital goods are assembled through a contractor and used in the manufacture of final products, the entity is eligible for credit on the parts of capital goods. en-us Mon, 05 Jan 2004 00:00:00 +0530 Fri, 15 Oct 2010 11:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53765 The appeal filed by the Revenue against the Order-in-Original was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal held that the respondents were entitled to the benefit of Modvat credit on parts used in the manufacture of a chassis painting plant, even though the plant was manufactured by a third party. The Tribunal emphasized that when capital goods are assembled through a contractor and used in the manufacture of final products, the entity is eligible for credit on the parts of capital goods. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53765