https://www.taxtmi.com/caselaws?id=95978 Capital goods imported as project import and classified under CSH 9801.00 were treated as eligible for Modvat credit under Rule 57Q(3), because the special provision allowed credit on goods falling under Chapter Heading 98.01 of the Customs Tariff Act to the extent of 75% of the additional duty paid. The individual classification of each imported item was held unnecessary for this eligibility test. As credit was available under the special provision, the consequential penalty under Rule 173Q was vacated. en-us Wed, 14 Mar 2001 00:00:00 +0530 Thu, 15 Feb 2018 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95978 Capital goods imported as project import and classified under CSH 9801.00 were treated as eligible for Modvat credit under Rule 57Q(3), because the special provision allowed credit on goods falling under Chapter Heading 98.01 of the Customs Tariff Act to the extent of 75% of the additional duty paid. The individual classification of each imported item was held unnecessary for this eligibility test. As credit was available under the special provision, the consequential penalty under Rule 173Q was vacated. Case-Laws Central Excise Wed, 14 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95978