https://www.taxtmi.com/caselaws?id=99628 Eligibility for Modvat credit under Rule 57Q depended on the actual user of Fairway Lamps in the tyre manufacturing process. The record did not contain a clear finding on whether the lamps formed part of the line projection system and whether that system was used in manufacture. Because the factual foundation was incomplete, the jurisdictional authority had to re-examine the claim after giving the assessee an opportunity to substantiate the case. The matter was therefore remitted for fresh consideration of capital goods eligibility. en-us Thu, 23 Aug 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99628 Eligibility for Modvat credit under Rule 57Q depended on the actual user of Fairway Lamps in the tyre manufacturing process. The record did not contain a clear finding on whether the lamps formed part of the line projection system and whether that system was used in manufacture. Because the factual foundation was incomplete, the jurisdictional authority had to re-examine the claim after giving the assessee an opportunity to substantiate the case. The matter was therefore remitted for fresh consideration of capital goods eligibility. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99628