https://www.taxtmi.com/caselaws?id=122890 Modvat credit on capital goods depends on the tariff classification shown in the supplier's invoice at the relevant time. Where the goods were recorded under Heading 84.31, credit was not available under Rule 57Q(1) unless the assessee first established that the invoice carried an incorrect entry and that the goods were properly classifiable under a heading eligible for credit. The assessing authority at the recipient's end cannot unilaterally reclassify goods manufactured in another jurisdiction; that classification must be determined by the competent authority having jurisdiction over the supplier's factory. Fresh determination was directed after giving the assessee an opportunity to produce the correct classification. en-us Thu, 20 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 14:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122890 Modvat credit on capital goods depends on the tariff classification shown in the supplier's invoice at the relevant time. Where the goods were recorded under Heading 84.31, credit was not available under Rule 57Q(1) unless the assessee first established that the invoice carried an incorrect entry and that the goods were properly classifiable under a heading eligible for credit. The assessing authority at the recipient's end cannot unilaterally reclassify goods manufactured in another jurisdiction; that classification must be determined by the competent authority having jurisdiction over the supplier's factory. Fresh determination was directed after giving the assessee an opportunity to produce the correct classification. Case-Laws Central Excise Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122890