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of <h1>Modvat Credit Allowed for 'M.S. Plates' as Capital Goods; 'Energy Saving Devices' Eligibility Remanded</h1> The court held that 'M.S. Plates' are eligible for Modvat credit as capital goods under Rule 57Q based on precedent. However, the eligibility of 'Energy ... Modvat/Cenvat The judgment considers the eligibility of 'M.S. plates' and 'Energy Saving Devices' for Modvat credit as capital goods under Rule 57Q. M.S. Plates are deemed eligible for credit, following a reference to a previous case. However, the eligibility of Energy Saving Devices is remanded for further examination by the adjudicating authority.
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