https://www.taxtmi.com/caselaws?id=92980 Items used in the manufacture process were treated as capital goods for Modvat credit under Rule 57Q because the Tribunal applied the Larger Bench ruling in Jawahar Mills, which held that control panels and similar items used in the manufacturing process fall within the rule and that the earlier view in Shanmugaraja Spinning Mills was not good law. On that basis, the disputed items were held eligible for credit, and the denial of Modvat credit was set aside. en-us Mon, 05 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92980 Items used in the manufacture process were treated as capital goods for Modvat credit under Rule 57Q because the Tribunal applied the Larger Bench ruling in Jawahar Mills, which held that control panels and similar items used in the manufacturing process fall within the rule and that the earlier view in Shanmugaraja Spinning Mills was not good law. On that basis, the disputed items were held eligible for credit, and the denial of Modvat credit was set aside. Case-Laws Central Excise Mon, 05 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92980