https://www.taxtmi.com/caselaws?id=92789 Modvat credit under Rule 57Q was examined for rough shaped forgings and for a panel board, water ring vacuum pump, accessories and spacer type coupling. The tribunal held that the forgings claim required fresh factual verification because the record did not show that the semi-finished item could be used as a machine part without further machining, so that issue was remanded for limited re-examination. For the remaining items, earlier Tribunal precedent on functional nexus with the manufacturing process controlled, and credit was held admissible. en-us Tue, 02 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92789 Modvat credit under Rule 57Q was examined for rough shaped forgings and for a panel board, water ring vacuum pump, accessories and spacer type coupling. The tribunal held that the forgings claim required fresh factual verification because the record did not show that the semi-finished item could be used as a machine part without further machining, so that issue was remanded for limited re-examination. For the remaining items, earlier Tribunal precedent on functional nexus with the manufacturing process controlled, and credit was held admissible. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92789