https://www.taxtmi.com/caselaws?id=109549 Modvat credit was treated as admissible on items forming part of capital goods used in manufacture under Rule 57Q, following the broader view that parts integrated with capital goods qualify for credit; the assessee's claim was allowed. Modvat credit was also allowed on the original invoice where the duplicate copy was lost, the assessee had given timely intimation, and the department did not reject the request within the stipulated time, so the procedural objection could not defeat credit. On both counts, the Revenue's challenge failed and the allowance of credit was affirmed. en-us Thu, 19 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 17:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109549 Modvat credit was treated as admissible on items forming part of capital goods used in manufacture under Rule 57Q, following the broader view that parts integrated with capital goods qualify for credit; the assessee's claim was allowed. Modvat credit was also allowed on the original invoice where the duplicate copy was lost, the assessee had given timely intimation, and the department did not reject the request within the stipulated time, so the procedural objection could not defeat credit. On both counts, the Revenue's challenge failed and the allowance of credit was affirmed. Case-Laws Central Excise Thu, 19 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109549