https://www.taxtmi.com/caselaws?id=113772 Eligibility for Modvat credit on a weighing instrument used for weighing coal before feeding it into a boiler was required to be reconsidered under Rule 57Q of the Central Excise Rules, 1944. The appellate authority had treated the expanded definition of capital goods under Notification No. 11/95-C.E. (N.T.) as clarificatory, while the Tribunal noted that the scope of capital goods had already been explained by the Supreme Court in Jawahar Mills. Because the credit claim had to be examined afresh in light of that binding position, the existing orders were set aside and the matter was remitted for de novo adjudication. en-us Thu, 04 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 13:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113772 Eligibility for Modvat credit on a weighing instrument used for weighing coal before feeding it into a boiler was required to be reconsidered under Rule 57Q of the Central Excise Rules, 1944. The appellate authority had treated the expanded definition of capital goods under Notification No. 11/95-C.E. (N.T.) as clarificatory, while the Tribunal noted that the scope of capital goods had already been explained by the Supreme Court in Jawahar Mills. Because the credit claim had to be examined afresh in light of that binding position, the existing orders were set aside and the matter was remitted for de novo adjudication. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113772