https://www.taxtmi.com/caselaws?id=109177 Modvat credit under Rule 57Q was treated as admissible on duty paid on replaced parts of electric motors returned after repair, because the motors were capital goods and their components, spares and accessories were covered by the Rule 57Q table. The goods were sent to the original supplier for repair and returned under invoices issued under Rule 57S(7); duty was paid only on the value of the replaced parts, and credit was claimed only to that extent. With the factual findings on receipt and duty payment remaining undisputed, the amended Rule 57Q read with Notification No. 6/97-C.E. (N.T.) supported the credit, and the Revenue's appeal was rejected. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109177 Modvat credit under Rule 57Q was treated as admissible on duty paid on replaced parts of electric motors returned after repair, because the motors were capital goods and their components, spares and accessories were covered by the Rule 57Q table. The goods were sent to the original supplier for repair and returned under invoices issued under Rule 57S(7); duty was paid only on the value of the replaced parts, and credit was claimed only to that extent. With the factual findings on receipt and duty payment remaining undisputed, the amended Rule 57Q read with Notification No. 6/97-C.E. (N.T.) supported the credit, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109177