https://www.taxtmi.com/caselaws?id=104869 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was held admissible for the disputed items as capital goods. Applying the Supreme Court's ratio in Jawahar Mills, the Tribunal treated items falling within the functional ambit of capital goods used in manufacture as eligible for credit. The lower appellate authority's allowance of the credit was upheld, and the Revenue's appeals failed. en-us Tue, 21 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104869 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was held admissible for the disputed items as capital goods. Applying the Supreme Court's ratio in Jawahar Mills, the Tribunal treated items falling within the functional ambit of capital goods used in manufacture as eligible for credit. The lower appellate authority's allowance of the credit was upheld, and the Revenue's appeals failed. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104869