https://www.taxtmi.com/caselaws?id=97787 The Tribunal held that Boron Nitrate suspension was eligible for Modvat credit under Rule 57A, while ceramic evaporation boats were not considered eligible inputs. The plea to claim Modvat credit on ceramic evaporation boats as capital goods was rejected as it was not presented before the Larger Bench. The appellants were not entitled to claim Modvat credit under Rule 57A or 57Q for the goods in question. Ultimately, the Tribunal upheld the decision denying Modvat credit on ceramic evaporation boats but allowed it for Boron Nitrate suspension, modifying the Commissioner (Appeals) order accordingly. en-us Mon, 26 Mar 2001 00:00:00 +0530 Wed, 18 Jan 2012 10:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97787 The Tribunal held that Boron Nitrate suspension was eligible for Modvat credit under Rule 57A, while ceramic evaporation boats were not considered eligible inputs. The plea to claim Modvat credit on ceramic evaporation boats as capital goods was rejected as it was not presented before the Larger Bench. The appellants were not entitled to claim Modvat credit under Rule 57A or 57Q for the goods in question. Ultimately, the Tribunal upheld the decision denying Modvat credit on ceramic evaporation boats but allowed it for Boron Nitrate suspension, modifying the Commissioner (Appeals) order accordingly. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97787