https://www.taxtmi.com/caselaws?id=90233 Modvat credit under Rule 57Q was considered for a Spectrolab Emission Spectrometer used to test molten metal before pouring into moulds. The testing was treated as an essential step in the manufacture of the final castings, supporting eligibility as manufacturing equipment. The later amendment to the Explanation to Rule 57Q, which specifically recognised such goods, was treated as clarificatory and retrospective, so the item was not regarded as excluded before 16-03-1995. The departmental reliance on a different Supreme Court decision was found inapplicable on the facts, and credit was allowed for the earlier period. en-us Wed, 09 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90233 Modvat credit under Rule 57Q was considered for a Spectrolab Emission Spectrometer used to test molten metal before pouring into moulds. The testing was treated as an essential step in the manufacture of the final castings, supporting eligibility as manufacturing equipment. The later amendment to the Explanation to Rule 57Q, which specifically recognised such goods, was treated as clarificatory and retrospective, so the item was not regarded as excluded before 16-03-1995. The departmental reliance on a different Supreme Court decision was found inapplicable on the facts, and credit was allowed for the earlier period. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90233