https://www.taxtmi.com/caselaws?id=111357 Rule 57Q allowed Modvat credit on capital goods only after installation or actual use in manufacture, with that factual position to be certified by the manufacturer or authorised person. A circular confirmed that credit on machines and machinery could not be taken before installation or use. On the facts, the Band Building Machine and the Triplex Extrusion Line Machine were credited after installation, and installation certificates supported those dates. The adjudicating authority wrongly preferred a 3CD report and relied on another statute to deny the credit. The Modvat credit was therefore admissible, and the denial of credit and the linked penalty were unsustainable. en-us Tue, 20 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 11:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111357 Rule 57Q allowed Modvat credit on capital goods only after installation or actual use in manufacture, with that factual position to be certified by the manufacturer or authorised person. A circular confirmed that credit on machines and machinery could not be taken before installation or use. On the facts, the Band Building Machine and the Triplex Extrusion Line Machine were credited after installation, and installation certificates supported those dates. The adjudicating authority wrongly preferred a 3CD report and relied on another statute to deny the credit. The Modvat credit was therefore admissible, and the denial of credit and the linked penalty were unsustainable. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111357