https://www.taxtmi.com/caselaws?id=108818 Modvat credit on capital goods was recognised for moulds, dies and fixtures removed on payment of duty and received for manufacture, because Rule 57S(1)(ii) treats such movement as removal for home consumption even without a sale. The Tribunal also clarified that an invoice under Rule 52A is not limited to sale transactions, so the absence of sale particulars in the invoice did not by itself invalidate credit. Following earlier Tribunal reasoning and the Board clarification cited there, the objection to credit eligibility was rejected and the credit disallowance could not be sustained. en-us Tue, 21 Jan 2003 00:00:00 +0530 Wed, 04 Apr 2012 10:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108818 Modvat credit on capital goods was recognised for moulds, dies and fixtures removed on payment of duty and received for manufacture, because Rule 57S(1)(ii) treats such movement as removal for home consumption even without a sale. The Tribunal also clarified that an invoice under Rule 52A is not limited to sale transactions, so the absence of sale particulars in the invoice did not by itself invalidate credit. Following earlier Tribunal reasoning and the Board clarification cited there, the objection to credit eligibility was rejected and the credit disallowance could not be sustained. Case-Laws Central Excise Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108818