https://www.taxtmi.com/caselaws?id=123492 Goods falling under Chapter 85 and excluded from the definition of capital goods under Rule 57Q could not, on that basis, be denied input duty credit under Rule 57A where they were used as inputs in the manufacture of finished goods. The exclusion from the capital goods category did not justify treating the items as ineligible for credit when their actual use was as manufacturing inputs. The denial of input duty credit was therefore unsustainable, and the appellants were entitled to the credit. en-us Thu, 15 May 2008 00:00:00 +0530 Thu, 18 Jan 2018 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123492 Goods falling under Chapter 85 and excluded from the definition of capital goods under Rule 57Q could not, on that basis, be denied input duty credit under Rule 57A where they were used as inputs in the manufacture of finished goods. The exclusion from the capital goods category did not justify treating the items as ineligible for credit when their actual use was as manufacturing inputs. The denial of input duty credit was therefore unsustainable, and the appellants were entitled to the credit. Case-Laws Central Excise Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123492