https://www.taxtmi.com/caselaws?id=92702 Modvat credit was treated as admissible on pipes and tubes and on sugar machinery parts, as the items were supported by prior Tribunal decisions and were treated as capital goods falling within Rule 57Q of the Central Excise Rules, 1944. By contrast, credit on plain plates/MS plates could not be finally decided because the record did not establish their actual use in manufacture; that question was remanded for fresh factual examination by the adjudicating authority, with the connected penalty issue left to depend on that determination. en-us Mon, 19 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92702 Modvat credit was treated as admissible on pipes and tubes and on sugar machinery parts, as the items were supported by prior Tribunal decisions and were treated as capital goods falling within Rule 57Q of the Central Excise Rules, 1944. By contrast, credit on plain plates/MS plates could not be finally decided because the record did not establish their actual use in manufacture; that question was remanded for fresh factual examination by the adjudicating authority, with the connected penalty issue left to depend on that determination. Case-Laws Central Excise Mon, 19 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92702