https://www.taxtmi.com/caselaws?id=109240 Modvat credit on capital goods taken before installation and use in manufacture was initially irregular under Rule 57Q(7) of the Central Excise Rules, but the later installation and use of those goods required fresh examination of whether the credit could nevertheless be retained or adjusted. The record showed that the authorities had not considered the assessee's subsequent eligibility after installation, which was central to the claim. The order confirming denial of credit was therefore set aside, and the matter was remitted to the adjudicating authority for reconsideration on merits. en-us Tue, 18 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109240 Modvat credit on capital goods taken before installation and use in manufacture was initially irregular under Rule 57Q(7) of the Central Excise Rules, but the later installation and use of those goods required fresh examination of whether the credit could nevertheless be retained or adjusted. The record showed that the authorities had not considered the assessee's subsequent eligibility after installation, which was central to the claim. The order confirming denial of credit was therefore set aside, and the matter was remitted to the adjudicating authority for reconsideration on merits. Case-Laws Central Excise Tue, 18 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109240