https://www.taxtmi.com/caselaws?id=116170 Modvat credit on capital goods was treated as admissible where the same assessee's registration covered two manufacturing units and the goods were installed in one registered unit. After the amendment to Rule 57Q, eligibility was read broadly, so credit could not be denied merely because the capital goods were used at a separate premises of the same assessee; the job-worker line of cases was distinguished. The demand was also treated as time-barred because the gap between inspection and issuance of the show cause notice supported the limitation defence. The Revenue appeal therefore failed, and credit was upheld with the demand found barred by limitation. en-us Mon, 14 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116170 Modvat credit on capital goods was treated as admissible where the same assessee's registration covered two manufacturing units and the goods were installed in one registered unit. After the amendment to Rule 57Q, eligibility was read broadly, so credit could not be denied merely because the capital goods were used at a separate premises of the same assessee; the job-worker line of cases was distinguished. The demand was also treated as time-barred because the gap between inspection and issuance of the show cause notice supported the limitation defence. The Revenue appeal therefore failed, and credit was upheld with the demand found barred by limitation. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116170