https://www.taxtmi.com/caselaws?id=103652 Modvat credit was held admissible on items found to have a functional and locational nexus with the manufacturing process, as such goods qualified as capital goods under Rule 57Q in line with Jawahar Mills. Credit on those contested items was therefore allowed. The claim relating to electric motors was not finally determined because entitlement depended on verification of the duplicate transporter's copy of the invoice; that issue was remitted for factual verification and fresh consideration. The decision thus granted partial relief, confirming eligibility for credit where the capital goods test was satisfied and requiring documentary verification where supporting proof was in question. en-us Fri, 07 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103652 Modvat credit was held admissible on items found to have a functional and locational nexus with the manufacturing process, as such goods qualified as capital goods under Rule 57Q in line with Jawahar Mills. Credit on those contested items was therefore allowed. The claim relating to electric motors was not finally determined because entitlement depended on verification of the duplicate transporter's copy of the invoice; that issue was remitted for factual verification and fresh consideration. The decision thus granted partial relief, confirming eligibility for credit where the capital goods test was satisfied and requiring documentary verification where supporting proof was in question. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103652