https://www.taxtmi.com/caselaws?id=92843 Modvat credit could not be denied merely because an invoice was issued by an unregistered dealer or depot where the notification and departmental clarification treated the invoice as a valid duty-paying document once registration was obtained within the permitted time; the credit was therefore available. Silicon cloth used only for smoothening or polishing surfaces during manufacture did not fall within capital goods under Rule 57Q, so credit on that item was not admissible. A stacker crane used for material handling in the manufacturing process was treated as capital goods under the wider Rule 57Q understanding, so credit on that item was available. en-us Fri, 03 Dec 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92843 Modvat credit could not be denied merely because an invoice was issued by an unregistered dealer or depot where the notification and departmental clarification treated the invoice as a valid duty-paying document once registration was obtained within the permitted time; the credit was therefore available. Silicon cloth used only for smoothening or polishing surfaces during manufacture did not fall within capital goods under Rule 57Q, so credit on that item was not admissible. A stacker crane used for material handling in the manufacturing process was treated as capital goods under the wider Rule 57Q understanding, so credit on that item was available. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92843