https://www.taxtmi.com/caselaws?id=109173 Modvat credit was treated as admissible on conveyor belts and dust collecting bags as capital goods under the erstwhile Central Excise Rules, 1944. The lower appellate authority had allowed credit by relying on earlier precedent that recognised these items as eligible under Rule 57Q, and the Tribunal noted that the eligibility issue had already been settled in favour of the assessee. The stated effect was that credit remained available on both conveyor belts and dust collecting bags, consistent with the cited decisions. en-us Tue, 20 Aug 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109173 Modvat credit was treated as admissible on conveyor belts and dust collecting bags as capital goods under the erstwhile Central Excise Rules, 1944. The lower appellate authority had allowed credit by relying on earlier precedent that recognised these items as eligible under Rule 57Q, and the Tribunal noted that the eligibility issue had already been settled in favour of the assessee. The stated effect was that credit remained available on both conveyor belts and dust collecting bags, consistent with the cited decisions. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109173