https://www.taxtmi.com/caselaws?id=98596 Modvat credit on capital goods requires the declaration prescribed under Rule 57T(1); post-receipt intimation under Rule 57T(2) serves a distinct purpose and cannot replace that declaration. Credit was therefore unavailable where the Rule 57T(1) declaration was not filed. Flood lights specially required for the packing house, a furnace chimney for exhaust of burnt gases, and ceramic fibres used in furnace lining were treated as capital goods under Rule 57Q because of their functional integration with manufacturing operations. Credit on those items remained admissible, while denial for non-filing of the prescribed declaration was sustained. en-us Mon, 30 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98596 Modvat credit on capital goods requires the declaration prescribed under Rule 57T(1); post-receipt intimation under Rule 57T(2) serves a distinct purpose and cannot replace that declaration. Credit was therefore unavailable where the Rule 57T(1) declaration was not filed. Flood lights specially required for the packing house, a furnace chimney for exhaust of burnt gases, and ceramic fibres used in furnace lining were treated as capital goods under Rule 57Q because of their functional integration with manufacturing operations. Credit on those items remained admissible, while denial for non-filing of the prescribed declaration was sustained. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98596