https://www.taxtmi.com/caselaws?id=124129 The amendment to Rule 57Q by Notification No. 14/96 was treated in earlier case law as clarificatory and retrospective, but that did not help where the goods were imported after the amendment. Once the amended definition applied, Modvat credit depended on the goods falling within the specified chapter heading or qualifying as parts or accessories of covered goods. The appellant failed to establish that the imported goods met either requirement, so Modvat credit was not admissible and the denial of credit was sustained. en-us Fri, 18 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 17:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124129 The amendment to Rule 57Q by Notification No. 14/96 was treated in earlier case law as clarificatory and retrospective, but that did not help where the goods were imported after the amendment. Once the amended definition applied, Modvat credit depended on the goods falling within the specified chapter heading or qualifying as parts or accessories of covered goods. The appellant failed to establish that the imported goods met either requirement, so Modvat credit was not admissible and the denial of credit was sustained. Case-Laws Central Excise Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124129