https://www.taxtmi.com/caselaws?id=110506 Modvat credit on capital goods was denied because the goods were classified at the supplier's end under Heading 8422.10, which made them ineligible under Rule 57Q. The receiving Assistant Commissioner had no authority to alter the manufacturer's classification for credit purposes, as classification rests with the excise authority having jurisdiction over the manufacturer. On that basis, the denial of credit was upheld and the assessee's challenge failed. en-us Thu, 18 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110506 Modvat credit on capital goods was denied because the goods were classified at the supplier's end under Heading 8422.10, which made them ineligible under Rule 57Q. The receiving Assistant Commissioner had no authority to alter the manufacturer's classification for credit purposes, as classification rests with the excise authority having jurisdiction over the manufacturer. On that basis, the denial of credit was upheld and the assessee's challenge failed. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110506