https://www.taxtmi.com/caselaws?id=100294 Rule 57Q Modvat credit is confined to duty paid on capital goods, and does not extend to repair and labour charges incurred for maintaining such goods. Duty paid on spares, parts or materials used by a repairer in repair work also cannot be treated as duty on capital goods received by the assessee. The credit mechanism therefore does not cover reimbursement of repair expenses or duty paid on consumables used in repairs, and the claim for credit on those items was disallowed. en-us Fri, 14 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100294 Rule 57Q Modvat credit is confined to duty paid on capital goods, and does not extend to repair and labour charges incurred for maintaining such goods. Duty paid on spares, parts or materials used by a repairer in repair work also cannot be treated as duty on capital goods received by the assessee. The credit mechanism therefore does not cover reimbursement of repair expenses or duty paid on consumables used in repairs, and the claim for credit on those items was disallowed. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100294