https://www.taxtmi.com/caselaws?id=110022 Gunny bags classified under Chapter 63 were not eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, so credit on those bags was denied. Cane Carrier and Bagasse Carrier Chain used for handling sugarcane and removing bagasse were treated as eligible capital goods under Rule 57Q, so credit on those items was allowed. The article thus distinguishes ineligible inputs from capital goods used in raw material handling and waste clearance. en-us Tue, 30 Sep 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110022 Gunny bags classified under Chapter 63 were not eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, so credit on those bags was denied. Cane Carrier and Bagasse Carrier Chain used for handling sugarcane and removing bagasse were treated as eligible capital goods under Rule 57Q, so credit on those items was allowed. The article thus distinguishes ineligible inputs from capital goods used in raw material handling and waste clearance. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110022