https://www.taxtmi.com/caselaws?id=106411 Modvat credit under Rule 57Q was confined to capital goods used in the factory, and spare parts of mining equipment used in mines situated away from the cement factory did not qualify. The mines were not treated as part of the factory for credit purposes, and the Tribunal followed Supreme Court authority on similar facts to deny relief. Credit was therefore held inadmissible on goods used outside the factory premises, and the claim failed against the assessee. en-us Tue, 18 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106411 Modvat credit under Rule 57Q was confined to capital goods used in the factory, and spare parts of mining equipment used in mines situated away from the cement factory did not qualify. The mines were not treated as part of the factory for credit purposes, and the Tribunal followed Supreme Court authority on similar facts to deny relief. Credit was therefore held inadmissible on goods used outside the factory premises, and the claim failed against the assessee. Case-Laws Central Excise Tue, 18 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106411