https://www.taxtmi.com/caselaws?id=99085 Modvat credit eligibility on imported capital goods under Project Import regulations turned on whether the relevant date was receipt of the goods or installation, and on the effect of the amendment to Rule 57Q. The record also showed that the circular relied upon by the assessee had not been placed before or considered by the Commissioner, so the factual and legal basis of the claim had not been fully examined. The matter was therefore remanded to the jurisdictional Commissioner for fresh decision in accordance with law after hearing the appellant. en-us Thu, 20 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99085 Modvat credit eligibility on imported capital goods under Project Import regulations turned on whether the relevant date was receipt of the goods or installation, and on the effect of the amendment to Rule 57Q. The record also showed that the circular relied upon by the assessee had not been placed before or considered by the Commissioner, so the factual and legal basis of the claim had not been fully examined. The matter was therefore remanded to the jurisdictional Commissioner for fresh decision in accordance with law after hearing the appellant. Case-Laws Central Excise Thu, 20 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99085