https://www.taxtmi.com/caselaws?id=92427 Disputed industrial items were treated as eligible capital goods for Modvat credit under Rule 57Q because the Tribunal applied earlier decisions, including the Larger Bench ruling in Jawahar Mills and connected authorities, which had already recognised similar goods for that purpose. On that reasoning, the assessee was entitled to credit and the departmental appeals failed. en-us Wed, 08 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92427 Disputed industrial items were treated as eligible capital goods for Modvat credit under Rule 57Q because the Tribunal applied earlier decisions, including the Larger Bench ruling in Jawahar Mills and connected authorities, which had already recognised similar goods for that purpose. On that reasoning, the assessee was entitled to credit and the departmental appeals failed. Case-Laws Central Excise Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92427