https://www.taxtmi.com/caselaws?id=116793 Imported wood patterns were treated as classifiable under Heading 84.80, which covers moulding patterns, and not excluded merely because a Chapter 44 classification was also suggested. Since Chapter 84 falls within Section XVI and goods under Heading 84.80 were covered as capital goods under Rule 57Q during the relevant period, CVD credit was admissible. The Revenue's objection based on Chapter 44 classification was rejected, and Modvat credit to the assessee was sustained. en-us Wed, 14 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116793 Imported wood patterns were treated as classifiable under Heading 84.80, which covers moulding patterns, and not excluded merely because a Chapter 44 classification was also suggested. Since Chapter 84 falls within Section XVI and goods under Heading 84.80 were covered as capital goods under Rule 57Q during the relevant period, CVD credit was admissible. The Revenue's objection based on Chapter 44 classification was rejected, and Modvat credit to the assessee was sustained. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116793