https://www.taxtmi.com/caselaws?id=89319 Modvat credit on capital goods under Rule 57Q was considered in the context of alleged exclusive use of machines for exempted job-work goods under Notification No. 214/86. Credit is not available where capital goods are used solely for exempt final products, but the record also indicated manufacture and clearance of dutiable goods. The limited machine-utilisation records relied on by the adjudicating authority did not conclusively establish exclusive use for exempted manufacture, so the evidentiary basis was held insufficient to support a final denial of credit. The matter was therefore remitted for fresh adjudication. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89319 Modvat credit on capital goods under Rule 57Q was considered in the context of alleged exclusive use of machines for exempted job-work goods under Notification No. 214/86. Credit is not available where capital goods are used solely for exempt final products, but the record also indicated manufacture and clearance of dutiable goods. The limited machine-utilisation records relied on by the adjudicating authority did not conclusively establish exclusive use for exempted manufacture, so the evidentiary basis was held insufficient to support a final denial of credit. The matter was therefore remitted for fresh adjudication. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89319