Capital goods entitlement for Modvat credit was upheld on concurrent findings, with no substantial question of law arising.

Items used in the manufacturing process were treated as eligible capital goods for Modvat credit under Rule 57Q(1)(b) on concurrent factual findings by the Tribunal. The Court noted that no material was shown to displace those findings and that the precise purpose or use of each component could not be determined on the record before it, as such matters required expert assessment. In the absence of any demonstrable legal error, no substantial question of law arose, and the petition was not entertained.

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Issues: Whether the specified items used in the manufacturing process qualified as capital goods entitled to Modvat credit under Rule 57Q, and whether any question of law arose for consideration.

Analysis: The Tribunal had recorded concurrent findings that the items were eligible as capital goods under Rule 57Q(1)(b). No material was shown to displace that finding. The Court also noted that it could not, on the record before it, determine the precise purpose or use of each component in the manufacturing process, and that such matters were primarily for expert assessment. In view of the concurrent factual findings and the absence of any demonstrable legal error, no substantial question of law arose.

Conclusion: The items were treated as eligible capital goods for Modvat credit, and the petition was not entertained.

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