https://www.taxtmi.com/caselaws?id=92994 Modvat credit on disputed items claimed as capital goods under Rule 57Q depended on whether each item played a role in the manufacture or processing of the final product. The orders denying credit were unsustainable because they did not examine the function of each item in the production process, despite the scope of Rule 57Q as clarified by a Larger Bench decision. The denial of credit was set aside, and the matter was remanded to the adjudicating authority for de novo consideration. en-us Tue, 27 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92994 Modvat credit on disputed items claimed as capital goods under Rule 57Q depended on whether each item played a role in the manufacture or processing of the final product. The orders denying credit were unsustainable because they did not examine the function of each item in the production process, despite the scope of Rule 57Q as clarified by a Larger Bench decision. The denial of credit was set aside, and the matter was remanded to the adjudicating authority for de novo consideration. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92994