https://www.taxtmi.com/caselaws?id=91758 Rule 57Q Modvat credit on capital goods was construed as available only when the goods are installed and used in the same factory where the final product is manufactured. Although the equipment qualified as capital goods, credit was denied because it was received by one unit and used in another factory of the same manufacturer. The expression "in the factory of the manufacturer" was read as referring to that specific registered factory, not to any other unit belonging to the same assessee, and the separate registration of the units supported their distinct excise identities. en-us Fri, 26 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91758 Rule 57Q Modvat credit on capital goods was construed as available only when the goods are installed and used in the same factory where the final product is manufactured. Although the equipment qualified as capital goods, credit was denied because it was received by one unit and used in another factory of the same manufacturer. The expression "in the factory of the manufacturer" was read as referring to that specific registered factory, not to any other unit belonging to the same assessee, and the separate registration of the units supported their distinct excise identities. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91758