https://www.taxtmi.com/caselaws?id=91561 Items treated by earlier Tribunal decisions as capital goods were considered eligible for Modvat credit under Rule 57Q. The Tribunal examined the disputed materials against its settled view in the assessee's own case and comparable cases, and found that the items fell within the scope of credit admissibility. On that basis, the items were accepted as qualifying for Modvat credit and the appeals were allowed. en-us Thu, 01 May 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91561 Items treated by earlier Tribunal decisions as capital goods were considered eligible for Modvat credit under Rule 57Q. The Tribunal examined the disputed materials against its settled view in the assessee's own case and comparable cases, and found that the items fell within the scope of credit admissibility. On that basis, the items were accepted as qualifying for Modvat credit and the appeals were allowed. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91561