https://www.taxtmi.com/caselaws?id=106377 Modvat credit under Rule 57Q was confined to capital goods used in the unit for producing or processing goods or bringing about a change in the substance used for the final products of that unit. A packing machine used in the cement unit and a rotary air valve used there were not capital goods for the clinker unit in which credit was claimed. Separate registration of the two units did not extend eligibility to machinery used in a different unit. Credit was therefore not admissible on either item in the clinker unit. en-us Wed, 05 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106377 Modvat credit under Rule 57Q was confined to capital goods used in the unit for producing or processing goods or bringing about a change in the substance used for the final products of that unit. A packing machine used in the cement unit and a rotary air valve used there were not capital goods for the clinker unit in which credit was claimed. Separate registration of the two units did not extend eligibility to machinery used in a different unit. Credit was therefore not admissible on either item in the clinker unit. Case-Laws Central Excise Wed, 05 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106377