https://www.taxtmi.com/caselaws?id=92463 Where the record already disclosed the functions, uses and machinery linkage of the disputed items, the Tribunal held that eligibility as capital goods could be determined without remand. Applying the then governing Larger Bench interpretation of Rule 57Q, it found the items satisfied the definition of capital goods and were eligible for Modvat credit. Remand for fresh factual examination was declined. The separate claim relating to piston valves was not pressed. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92463 Where the record already disclosed the functions, uses and machinery linkage of the disputed items, the Tribunal held that eligibility as capital goods could be determined without remand. Applying the then governing Larger Bench interpretation of Rule 57Q, it found the items satisfied the definition of capital goods and were eligible for Modvat credit. Remand for fresh factual examination was declined. The separate claim relating to piston valves was not pressed. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92463