https://www.taxtmi.com/caselaws?id=110022 Modvat credit under Rule 57A is unavailable for gunny bags classified under Chapter 63 where those goods fall outside the notified category of eligible inputs. Rule 57Q permits credit for capital goods used in raw-material handling and waste-clearance functions, including cane carrier and bagasse carrier chains used to handle sugarcane and remove bagasse generated during manufacture. The distinction depends on whether the goods are eligible inputs under Rule 57A or qualify as capital goods supporting the manufacturing process under Rule 57Q. 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 Modvat credit under Rule 57A is unavailable for gunny bags classified under Chapter 63 where those goods fall outside the notified category of eligible inputs. Rule 57Q permits credit for capital goods used in raw-material handling and waste-clearance functions, including cane carrier and bagasse carrier chains used to handle sugarcane and remove bagasse generated during manufacture. The distinction depends on whether the goods are eligible inputs under Rule 57A or qualify as capital goods supporting the manufacturing process under Rule 57Q. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110022