https://www.taxtmi.com/caselaws?id=100883 A prima facie entitlement to Modvat credit under Rule 57Q was found for items treated as capital goods where their use supported the manufacturing process. The flat grinding machine was regarded as an accessory for sharpening parts of the carding machine and thus prima facie eligible, fibre glass insulation was accepted as capital goods on the basis of prior Tribunal rulings, and HDPE card cans were treated as assisting continuous production by collecting slivers from the carding machine. On that basis, a strong prima facie case was made out for unconditional waiver of pre-deposit and stay of recovery of duty and penalty. en-us Fri, 05 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100883 A prima facie entitlement to Modvat credit under Rule 57Q was found for items treated as capital goods where their use supported the manufacturing process. The flat grinding machine was regarded as an accessory for sharpening parts of the carding machine and thus prima facie eligible, fibre glass insulation was accepted as capital goods on the basis of prior Tribunal rulings, and HDPE card cans were treated as assisting continuous production by collecting slivers from the carding machine. On that basis, a strong prima facie case was made out for unconditional waiver of pre-deposit and stay of recovery of duty and penalty. Case-Laws Central Excise Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100883