https://www.taxtmi.com/caselaws?id=108808 Modvat credit was treated as admissible on chequered plates and welding electrodes used in manufacturing a juice sulphiter machine, because that machine qualified as capital goods employed in sugar production under Rule 57Q of the Central Excise Rules, 1944. The appellate authority's finding that the chequered plates were used in making the machine was not disputed by the Revenue, and no evidence was produced to show use in civil structure work or to exclude welding electrodes from the capital goods scope. On that basis, the order allowing credit was sustained and the Revenue's challenge failed. en-us Wed, 15 Jan 2003 00:00:00 +0530 Tue, 03 Apr 2012 19:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108808 Modvat credit was treated as admissible on chequered plates and welding electrodes used in manufacturing a juice sulphiter machine, because that machine qualified as capital goods employed in sugar production under Rule 57Q of the Central Excise Rules, 1944. The appellate authority's finding that the chequered plates were used in making the machine was not disputed by the Revenue, and no evidence was produced to show use in civil structure work or to exclude welding electrodes from the capital goods scope. On that basis, the order allowing credit was sustained and the Revenue's challenge failed. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108808