https://www.taxtmi.com/caselaws?id=119799 Rule 57Q of the Central Excise Rules, 1944 allowed Modvat credit on capital goods only within its defined scope, and its Explanation expressly excluded machinery falling under Chapter heading 84.15. Because the chilling plant parts on which credit was claimed were admitted to fall under that heading, credit was not admissible even though the plant was used and necessary in the manufacture of the final products. Decisions under an earlier or different version of Rule 57Q were distinguished, leaving the statutory exclusion as the controlling factor. en-us Tue, 04 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119799 Rule 57Q of the Central Excise Rules, 1944 allowed Modvat credit on capital goods only within its defined scope, and its Explanation expressly excluded machinery falling under Chapter heading 84.15. Because the chilling plant parts on which credit was claimed were admitted to fall under that heading, credit was not admissible even though the plant was used and necessary in the manufacture of the final products. Decisions under an earlier or different version of Rule 57Q were distinguished, leaving the statutory exclusion as the controlling factor. Case-Laws Central Excise Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119799