https://www.taxtmi.com/caselaws?id=104962 Modvat credit was held unavailable for a gas purifier system claimed as capital goods under Rule 57Q because the items were treated as tariff goods under Heading 38.02, not as machines, plant, equipment, apparatus, appliances, tools, or parts used in manufacture or processing. The factual finding that the system comprised activated carbon-type materials used to eliminate corrosive gases was not rebutted by documentary or oral evidence. On that basis, the credit claim failed and the denial of Modvat credit was sustained. en-us Fri, 09 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104962 Modvat credit was held unavailable for a gas purifier system claimed as capital goods under Rule 57Q because the items were treated as tariff goods under Heading 38.02, not as machines, plant, equipment, apparatus, appliances, tools, or parts used in manufacture or processing. The factual finding that the system comprised activated carbon-type materials used to eliminate corrosive gases was not rebutted by documentary or oral evidence. On that basis, the credit claim failed and the denial of Modvat credit was sustained. Case-Laws Central Excise Fri, 09 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104962