https://www.taxtmi.com/caselaws?id=113147 Modvat credit on mono-layer polyethylene agri-film depended on whether it could be treated as capital goods, or as components, spare parts or accessories under Rule 57Q, alternatively as pollution control material. The record contained no specific finding on the decisive classification issue, and the original authority had only recorded a prima facie view that the film was neither a spare part nor an accessory. In view of the Board circular relied upon, the matter was remitted to the original authority for de novo consideration. en-us Fri, 29 Aug 2003 00:00:00 +0530 Fri, 04 May 2012 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113147 Modvat credit on mono-layer polyethylene agri-film depended on whether it could be treated as capital goods, or as components, spare parts or accessories under Rule 57Q, alternatively as pollution control material. The record contained no specific finding on the decisive classification issue, and the original authority had only recorded a prima facie view that the film was neither a spare part nor an accessory. In view of the Board circular relied upon, the matter was remitted to the original authority for de novo consideration. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113147