https://www.taxtmi.com/caselaws?id=98452 Modvat credit under Rule 57Q could be taken on gobbing stirrers before installation where the goods were classified as parts of machinery under Chapter 84/85, so the demand based solely on pre-installation availment of credit was not sustainable. The duty already paid on one stirrer was directed to be credited in the assessee's RG 23D account against the demand raised on its sale. Duty remained payable on the stirrer removed and sold without payment of duty, and penalty was upheld only for that default, limited to Rs. 1 lakh. en-us Wed, 14 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98452 Modvat credit under Rule 57Q could be taken on gobbing stirrers before installation where the goods were classified as parts of machinery under Chapter 84/85, so the demand based solely on pre-installation availment of credit was not sustainable. The duty already paid on one stirrer was directed to be credited in the assessee's RG 23D account against the demand raised on its sale. Duty remained payable on the stirrer removed and sold without payment of duty, and penalty was upheld only for that default, limited to Rs. 1 lakh. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98452