2001 (10) TMI 112 - HC - Central Excise

Summary

The High Court of Punjab and Haryana at Chandigarh dismissed a petition regarding the admissibility of Modvat credit on X-Ray films for manufacturing machinery parts and metal containers. The court upheld that X-Ray films are essential inputs for maintaining product quality, and therefore, the credit was allowed. The petition was dismissed due to lack of merit, even after considering the delay in filing.