https://www.taxtmi.com/caselaws?id=114398 Modvat credit under Rule 57Q is available only for eligible capital goods received and used in the manufacturer's factory. Duty paid on a diesel engine cleared by the supplier but never received in the factory cannot support credit. Credit on duty paid for reconstruction of the engine is also unavailable where that duty has been recovered from an insurer under an undertaking not to claim Modvat credit. Granting credit after reimbursement would confer a double benefit and result in impermissible unjust enrichment under the Modvat scheme. en-us Thu, 26 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 13:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114398 Modvat credit under Rule 57Q is available only for eligible capital goods received and used in the manufacturer's factory. Duty paid on a diesel engine cleared by the supplier but never received in the factory cannot support credit. Credit on duty paid for reconstruction of the engine is also unavailable where that duty has been recovered from an insurer under an undertaking not to claim Modvat credit. Granting credit after reimbursement would confer a double benefit and result in impermissible unjust enrichment under the Modvat scheme. Case-Laws Central Excise Thu, 26 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114398