https://www.taxtmi.com/caselaws?id=93044 Squirrel jet nozzles were held not to qualify as capital goods for Modvat credit under Rule 57Q(1) because the explanation to Rule 57Q(1)(a) excluded them from the capital goods definition. The adjudicating and appellate authorities' concurrent findings were accepted, and no illegality or invalidity in those findings was shown. As a result, the denial of Modvat credit was upheld. en-us Tue, 31 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93044 Squirrel jet nozzles were held not to qualify as capital goods for Modvat credit under Rule 57Q(1) because the explanation to Rule 57Q(1)(a) excluded them from the capital goods definition. The adjudicating and appellate authorities' concurrent findings were accepted, and no illegality or invalidity in those findings was shown. As a result, the denial of Modvat credit was upheld. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93044