https://www.taxtmi.com/caselaws?id=94237 Modvat credit under Rule 57Q was held inadmissible for EPABX, Conbertra, and an Automatic Data Processing Machine because they lacked the requisite nexus with manufacture or were used for non-production purposes; credit on the remaining capital goods was allowed as they fell within the statutory definition. On penalty under Rule 173Q, the Tribunal held that the extent and duration of utilisation of inadmissible credit had to be considered before quantifying any penalty, so that issue was remanded for fresh consideration. en-us Thu, 22 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94237 Modvat credit under Rule 57Q was held inadmissible for EPABX, Conbertra, and an Automatic Data Processing Machine because they lacked the requisite nexus with manufacture or were used for non-production purposes; credit on the remaining capital goods was allowed as they fell within the statutory definition. On penalty under Rule 173Q, the Tribunal held that the extent and duration of utilisation of inadmissible credit had to be considered before quantifying any penalty, so that issue was remanded for fresh consideration. Case-Laws Central Excise Thu, 22 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94237