https://www.taxtmi.com/caselaws?id=104208 Modvat credit under Rule 57Q depended on whether capital goods used in the mines were used in premises forming part of the factory within the approved ground plan. The appellate authority had rejected credit without examining the assessee's specific claim that some mines were included in the approved factory plan. Because the record did not support a conclusive finding for all mines, the factual position required verification. The order was set aside and the matter remanded to the Commissioner (Appeals) to determine whether the mines fell within the approved ground plan and whether the goods were used in the factory; if so, credit would be admissible. en-us Tue, 30 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104208 Modvat credit under Rule 57Q depended on whether capital goods used in the mines were used in premises forming part of the factory within the approved ground plan. The appellate authority had rejected credit without examining the assessee's specific claim that some mines were included in the approved factory plan. Because the record did not support a conclusive finding for all mines, the factual position required verification. The order was set aside and the matter remanded to the Commissioner (Appeals) to determine whether the mines fell within the approved ground plan and whether the goods were used in the factory; if so, credit would be admissible. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104208