https://www.taxtmi.com/caselaws?id=103923 Modvat credit was treated as available for a weighing machine, R.C.C. hume pipes with collars, and hydraulic hand pallet trucks because they qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The article notes that the issue was governed by the Supreme Court's ruling in Jawahar Mills Ltd. and the Tribunal's earlier decision in Indo Rama Synthetics India Ltd., both recognising eligibility of similar items. On that basis, the Revenue's challenge had no separate sustainable ground, and the disputed items remained eligible for credit as capital goods. 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 was treated as available for a weighing machine, R.C.C. hume pipes with collars, and hydraulic hand pallet trucks because they qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The article notes that the issue was governed by the Supreme Court's ruling in Jawahar Mills Ltd. and the Tribunal's earlier decision in Indo Rama Synthetics India Ltd., both recognising eligibility of similar items. On that basis, the Revenue's challenge had no separate sustainable ground, and the disputed items remained eligible for credit as capital goods. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103923