https://www.taxtmi.com/caselaws?id=92735 No referable question of law arose from the Revenue's challenge to Modvat credit on the goods in question, because Rule 57Q was construed harmoniously with Rule 57S of the Central Excise Rules, 1944, and the items were assessed against settled capital goods principles and item-specific precedents. The Tribunal noted that its earlier final order had already followed decisions adopting that interpretation and recognising similar equipment and conveyor components as eligible for credit. Whether the goods were used in the manufacture of final products was treated as a factual inquiry governed by established manufacturing nexus principles, so the reference applications were rejected. en-us Fri, 03 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92735 No referable question of law arose from the Revenue's challenge to Modvat credit on the goods in question, because Rule 57Q was construed harmoniously with Rule 57S of the Central Excise Rules, 1944, and the items were assessed against settled capital goods principles and item-specific precedents. The Tribunal noted that its earlier final order had already followed decisions adopting that interpretation and recognising similar equipment and conveyor components as eligible for credit. Whether the goods were used in the manufacture of final products was treated as a factual inquiry governed by established manufacturing nexus principles, so the reference applications were rejected. Case-Laws Central Excise Fri, 03 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92735