https://www.taxtmi.com/caselaws?id=106302 Modvat credit under Rule 57Q was treated as admissible on the disputed items because the first four goods had already been covered by an earlier appellate order that had attained finality, and the Department could not reopen that position. For the steam separator and wire rolls, the lower appellate authority's unchallenged finding that they were essential parts of paper-making machinery was accepted. On both grounds, the items were regarded as eligible capital goods for Modvat credit, and the Revenue's challenge failed. en-us Tue, 07 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106302 Modvat credit under Rule 57Q was treated as admissible on the disputed items because the first four goods had already been covered by an earlier appellate order that had attained finality, and the Department could not reopen that position. For the steam separator and wire rolls, the lower appellate authority's unchallenged finding that they were essential parts of paper-making machinery was accepted. On both grounds, the items were regarded as eligible capital goods for Modvat credit, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106302