https://www.taxtmi.com/caselaws?id=94539 Goods were treated as eligible for Modvat credit as capital goods under Rule 57Q because the Commissioner (Appeals) found the disputed items to be components or accessories of machines within Explanation 1(b), and that factual finding was not rebutted by the Revenue. The Tribunal also relied on several prior decisions allowing credit on similar items, reinforcing coverage under Rule 57Q. The Revenue's challenge therefore failed, and the items remained eligible for Modvat credit. en-us Thu, 20 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94539 Goods were treated as eligible for Modvat credit as capital goods under Rule 57Q because the Commissioner (Appeals) found the disputed items to be components or accessories of machines within Explanation 1(b), and that factual finding was not rebutted by the Revenue. The Tribunal also relied on several prior decisions allowing credit on similar items, reinforcing coverage under Rule 57Q. The Revenue's challenge therefore failed, and the items remained eligible for Modvat credit. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94539