https://www.taxtmi.com/caselaws?id=110778 Modvat credit under Rule 57Q was admissible on the entire duty paid on repaired capital goods cleared by a job worker under a Rule 52A invoice on the full assessable value. The legal point was that credit was not restricted to the duty relatable only to fresh inputs used in the repairs, because the invoice reflected duty on the complete assessable value, including the original value of the machine and job work charges. The Revenue's objection to availing credit on the full duty paid was therefore not sustainable. en-us Thu, 04 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 15:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110778 Modvat credit under Rule 57Q was admissible on the entire duty paid on repaired capital goods cleared by a job worker under a Rule 52A invoice on the full assessable value. The legal point was that credit was not restricted to the duty relatable only to fresh inputs used in the repairs, because the invoice reflected duty on the complete assessable value, including the original value of the machine and job work charges. The Revenue's objection to availing credit on the full duty paid was therefore not sustainable. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110778