https://www.taxtmi.com/caselaws?id=97288 MODVAT credit was treated as admissible on the disputed items as capital goods under Rule 57Q because refractory material had already been recognised for capital goods treatment, and the other items such as AC motors, cast air pipes, pinion and rotor air lock valve were found to form parts of the kiln used in manufacture. That factual position was not disputed by the revenue, and the Tribunal relied on the Supreme Court's dismissal of the revenue challenge in Jawahar Mills and its own earlier view in Century Cement. Credit was therefore upheld and the revenue's appeal rejected. en-us Mon, 03 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97288 MODVAT credit was treated as admissible on the disputed items as capital goods under Rule 57Q because refractory material had already been recognised for capital goods treatment, and the other items such as AC motors, cast air pipes, pinion and rotor air lock valve were found to form parts of the kiln used in manufacture. That factual position was not disputed by the revenue, and the Tribunal relied on the Supreme Court's dismissal of the revenue challenge in Jawahar Mills and its own earlier view in Century Cement. Credit was therefore upheld and the revenue's appeal rejected. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97288