https://www.taxtmi.com/caselaws?id=114255 Modvat credit under amended Rule 57Q of the Central Excise Rules, 1944 was available only for goods falling within the specified capital goods tariff headings. Welding electrodes under Heading 83.11 and MS plates under Heading 72.08 were not included in the Table to Rule 57Q for the relevant post-1-3-1997 period. Earlier rulings cited by the assessee were confined to pre-amendment periods and did not govern the disputed period. Credit was therefore not admissible on welding electrodes or MS plates used for repair, maintenance, or replacement of machinery parts. en-us Thu, 05 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114255 Modvat credit under amended Rule 57Q of the Central Excise Rules, 1944 was available only for goods falling within the specified capital goods tariff headings. Welding electrodes under Heading 83.11 and MS plates under Heading 72.08 were not included in the Table to Rule 57Q for the relevant post-1-3-1997 period. Earlier rulings cited by the assessee were confined to pre-amendment periods and did not govern the disputed period. Credit was therefore not admissible on welding electrodes or MS plates used for repair, maintenance, or replacement of machinery parts. Case-Laws Central Excise Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114255