https://www.taxtmi.com/caselaws?id=103923 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 covers weighing machines, R.C.C. hume pipes and collars, and hydraulic hand pallet trucks when they qualify as capital goods. The eligibility of these items was treated as governed by the principles applied in Jawahar Mills Ltd. and Indo Rama Synthetics India Ltd. Consequently, no separate basis remained to deny credit on the disputed goods, and the Revenue's challenge did not succeed. en-us Tue, 15 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103923 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 covers weighing machines, R.C.C. hume pipes and collars, and hydraulic hand pallet trucks when they qualify as capital goods. The eligibility of these items was treated as governed by the principles applied in Jawahar Mills Ltd. and Indo Rama Synthetics India Ltd. Consequently, no separate basis remained to deny credit on the disputed goods, and the Revenue's challenge did not succeed. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103923