https://www.taxtmi.com/caselaws?id=114325 Modvat credit on capital goods sent to a job worker was not available in full where the removal did not comply with Rule 57S and the goods had already suffered credit under Rule 57Q. Credit could be retained only to the extent of duty relatable to fabrication charges, so the larger claim was disallowed and limited credit of Rs. 41,550 was recognised. Wrongful multiple availment of credit on the same capital goods also justified penalty, as the claim was not shown to be bona fide and the penal consequence followed the excess credit. en-us Fri, 11 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 17:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114325 Modvat credit on capital goods sent to a job worker was not available in full where the removal did not comply with Rule 57S and the goods had already suffered credit under Rule 57Q. Credit could be retained only to the extent of duty relatable to fabrication charges, so the larger claim was disallowed and limited credit of Rs. 41,550 was recognised. Wrongful multiple availment of credit on the same capital goods also justified penalty, as the claim was not shown to be bona fide and the penal consequence followed the excess credit. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114325