https://www.taxtmi.com/caselaws?id=95516 Ceramic evaporation boats were treated as appliances rather than inputs used in or in relation to manufacture, so Modvat credit under Rule 57A was not available. The alternative claim for capital goods credit under Rule 57Q, however, had been raised before the adjudicating authority and in the appeal papers, but was not examined on merits below. A separate Rule 57Q declaration could not by itself defeat the claim where a Rule 57A declaration had been filed, and the matter was remanded for fresh adjudication on capital goods credit eligibility. en-us Tue, 20 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 11:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95516 Ceramic evaporation boats were treated as appliances rather than inputs used in or in relation to manufacture, so Modvat credit under Rule 57A was not available. The alternative claim for capital goods credit under Rule 57Q, however, had been raised before the adjudicating authority and in the appeal papers, but was not examined on merits below. A separate Rule 57Q declaration could not by itself defeat the claim where a Rule 57A declaration had been filed, and the matter was remanded for fresh adjudication on capital goods credit eligibility. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95516