https://www.taxtmi.com/caselaws?id=103886 Modvat credit eligibility depended on whether the goods functioned as capital goods in the manufacturing process. Aluminium pipes and tubes, aluminium sliver cans and a humidifier fell within the broad definition of capital goods under Rule 57Q because of their manufacturing use, making credit available on that basis. Cots and aprons, being components functioning in spinning machinery, were treated as capital goods rather than inputs; credit under Rule 57A was therefore unavailable. Their alternative claim for capital-goods credit required fresh consideration by the original authority. Goods qualifying as capital goods cannot simultaneously be claimed as inputs. en-us Fri, 04 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103886 Modvat credit eligibility depended on whether the goods functioned as capital goods in the manufacturing process. Aluminium pipes and tubes, aluminium sliver cans and a humidifier fell within the broad definition of capital goods under Rule 57Q because of their manufacturing use, making credit available on that basis. Cots and aprons, being components functioning in spinning machinery, were treated as capital goods rather than inputs; credit under Rule 57A was therefore unavailable. Their alternative claim for capital-goods credit required fresh consideration by the original authority. Goods qualifying as capital goods cannot simultaneously be claimed as inputs. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103886