https://www.taxtmi.com/caselaws?id=106340 Modvat credit was treated as admissible on the disputed items as capital goods credit under Rule 57Q of the Central Excise Rules, 1944, because goods having a nexus with manufacture and falling within the scope of capital goods qualify for credit. The analysis applied the principle laid down by the Supreme Court in Jawahar Mills Ltd. to the items in question and found them covered by that test. On that basis, the credit claim was upheld and the Revenue's challenge was rejected. en-us Tue, 21 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106340 Modvat credit was treated as admissible on the disputed items as capital goods credit under Rule 57Q of the Central Excise Rules, 1944, because goods having a nexus with manufacture and falling within the scope of capital goods qualify for credit. The analysis applied the principle laid down by the Supreme Court in Jawahar Mills Ltd. to the items in question and found them covered by that test. On that basis, the credit claim was upheld and the Revenue's challenge was rejected. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106340