https://www.taxtmi.com/caselaws?id=89364 Modvat credit was admissible on re-conditioned inputs received back under gate passes where the documentary trail showed duty-paid receipt and the loss of the duplicate invoice was explained, so the denial on that ground was set aside. The six-month limitation introduced by Notification No. 28/95-C.E. (N.T.) applied to inputs and could not be imported into the Rule 57Q capital goods scheme, so disallowance on limitation was unsustainable. Goods used in or in relation to manufacture were eligible capital goods, while consumables and civil-construction material were not; credit was allowed for qualifying items and denied only for corocretin compound, braided gland packing and tor steel. Penalty was also set aside. en-us Mon, 31 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89364 Modvat credit was admissible on re-conditioned inputs received back under gate passes where the documentary trail showed duty-paid receipt and the loss of the duplicate invoice was explained, so the denial on that ground was set aside. The six-month limitation introduced by Notification No. 28/95-C.E. (N.T.) applied to inputs and could not be imported into the Rule 57Q capital goods scheme, so disallowance on limitation was unsustainable. Goods used in or in relation to manufacture were eligible capital goods, while consumables and civil-construction material were not; credit was allowed for qualifying items and denied only for corocretin compound, braided gland packing and tor steel. Penalty was also set aside. Case-Laws Central Excise Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89364