https://www.taxtmi.com/caselaws?id=99609 Copper conductors falling under Heading 85.44 were treated as capital goods for Modvat credit under Rule 57Q for the relevant period, because the amended Explanation inserted by Notification No. 11/95 included goods of that heading when used in the factory. As the use in the factory was undisputed and the amended definition governed the period in question, the Revenue's objection that the goods were not capital goods was rejected. Modvat credit was therefore admissible on the copper conductors. en-us Thu, 19 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 10:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99609 Copper conductors falling under Heading 85.44 were treated as capital goods for Modvat credit under Rule 57Q for the relevant period, because the amended Explanation inserted by Notification No. 11/95 included goods of that heading when used in the factory. As the use in the factory was undisputed and the amended definition governed the period in question, the Revenue's objection that the goods were not capital goods was rejected. Modvat credit was therefore admissible on the copper conductors. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99609