https://www.taxtmi.com/caselaws?id=117312 Modvat credit under Rule 57Q could not be denied without proper factual verification of the invoices and the true nature of the goods. Where dealer invoices showed duty and quantity but were not properly examined, the matter was remanded for fresh adjudication after verification and hearing. Testing and measuring equipment received before the amendment to Rule 57Q remained eligible as capital goods, so credit was allowed because the goods had been received earlier and were otherwise admissible. As to items described as panel coolers, the Tribunal found that their exact character required verification, including possible factory inspection, and remanded that issue for fresh decision. en-us Tue, 25 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117312 Modvat credit under Rule 57Q could not be denied without proper factual verification of the invoices and the true nature of the goods. Where dealer invoices showed duty and quantity but were not properly examined, the matter was remanded for fresh adjudication after verification and hearing. Testing and measuring equipment received before the amendment to Rule 57Q remained eligible as capital goods, so credit was allowed because the goods had been received earlier and were otherwise admissible. As to items described as panel coolers, the Tribunal found that their exact character required verification, including possible factory inspection, and remanded that issue for fresh decision. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117312