https://www.taxtmi.com/caselaws?id=95801 Modvat credit on an A.C. Supply Geared Motor could not be denied merely for want of declaration where a declaration had in fact been filed and received; the amended Rule 57T and the Board's circular were treated as relevant to pending and remanded proceedings, so the credit issue required fresh adjudication. Credit on Brass Tubes taken before installation also depended on factual verification of whether the goods functioned as components, spares or accessories of capital goods under Rule 57Q; if that use was established, credit was admissible notwithstanding any other specific classification entry. Both disputes were remanded for reconsideration, and no final merits denial was made. en-us Tue, 30 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 11:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95801 Modvat credit on an A.C. Supply Geared Motor could not be denied merely for want of declaration where a declaration had in fact been filed and received; the amended Rule 57T and the Board's circular were treated as relevant to pending and remanded proceedings, so the credit issue required fresh adjudication. Credit on Brass Tubes taken before installation also depended on factual verification of whether the goods functioned as components, spares or accessories of capital goods under Rule 57Q; if that use was established, credit was admissible notwithstanding any other specific classification entry. Both disputes were remanded for reconsideration, and no final merits denial was made. Case-Laws Central Excise Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95801