https://www.taxtmi.com/caselaws?id=103799 Plain sheets, chequered plates and similar items were withdrawn as not pressed, so no ruling was made on them. For the remaining goods, eligibility for Modvat credit under Rule 57Q depended on whether they qualified as capital goods and were used in, or in relation to, manufacture, in the light of later Supreme Court guidance in Jawahar Mills. Because that determination required fresh factual and legal examination, the matter was remanded to the original authority for reconsideration and for the appellant to substantiate the claim. en-us Thu, 06 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103799 Plain sheets, chequered plates and similar items were withdrawn as not pressed, so no ruling was made on them. For the remaining goods, eligibility for Modvat credit under Rule 57Q depended on whether they qualified as capital goods and were used in, or in relation to, manufacture, in the light of later Supreme Court guidance in Jawahar Mills. Because that determination required fresh factual and legal examination, the matter was remanded to the original authority for reconsideration and for the appellant to substantiate the claim. Case-Laws Central Excise Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103799