https://www.taxtmi.com/caselaws?id=104895 An idler roller classifiable under heading 84.31 was treated as capital goods eligible for Modvat credit under Rule 57Q for the relevant period, because the item was specifically excluded only from 23-07-1996 and the credit claim related to 13-07-1996. On that factual basis, there was no ground to deny the benefit for the period in question, and the order under challenge was found to suffer from no infirmity. en-us Thu, 06 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104895 An idler roller classifiable under heading 84.31 was treated as capital goods eligible for Modvat credit under Rule 57Q for the relevant period, because the item was specifically excluded only from 23-07-1996 and the credit claim related to 13-07-1996. On that factual basis, there was no ground to deny the benefit for the period in question, and the order under challenge was found to suffer from no infirmity. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104895