https://www.taxtmi.com/caselaws?id=89887 Modvat credit on capital goods was allowed only where the goods were used by the manufacturer in his own factory. Credit on a shaving cutter was disallowed because it was sent to a job worker's premises, and use outside the manufacturer's factory did not satisfy Rule 57Q. By contrast, the claim for credit on CNC machining centre items required fresh examination, because their description, invoice and stated role in manufacturing motor scooters called for a proper review of the manufacturing process and the machinery's function. The earlier rejection was set aside on that limited issue, and the matter was remanded for a reasoned speaking order. en-us Tue, 06 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89887 Modvat credit on capital goods was allowed only where the goods were used by the manufacturer in his own factory. Credit on a shaving cutter was disallowed because it was sent to a job worker's premises, and use outside the manufacturer's factory did not satisfy Rule 57Q. By contrast, the claim for credit on CNC machining centre items required fresh examination, because their description, invoice and stated role in manufacturing motor scooters called for a proper review of the manufacturing process and the machinery's function. The earlier rejection was set aside on that limited issue, and the matter was remanded for a reasoned speaking order. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89887