https://www.taxtmi.com/caselaws?id=104119 Modvat credit under Rule 57A remained available even though credit as capital goods under Rule 57Q had been refused for the same goods. The dispute concerned grinding media, and the Tribunal followed the Larger Bench view that refusal under Rule 57Q does not bar input credit where the goods are otherwise eligible as inputs. The assessee's entitlement to credit under Rule 57A was accepted, and the denial of credit was set aside. en-us Tue, 12 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 17:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104119 Modvat credit under Rule 57A remained available even though credit as capital goods under Rule 57Q had been refused for the same goods. The dispute concerned grinding media, and the Tribunal followed the Larger Bench view that refusal under Rule 57Q does not bar input credit where the goods are otherwise eligible as inputs. The assessee's entitlement to credit under Rule 57A was accepted, and the denial of credit was set aside. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104119