https://www.taxtmi.com/caselaws?id=152711 Surface miners were analysed for classification under Heading 84.30 of the Central Excise Tariff Act, 1985, with the appellate view that goods falling under that heading were excluded from capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal accepted the classification of the surface miner under Heading 84.30 and, on that basis, upheld denial of MODVAT credit. The appeal therefore failed. en-us Tue, 13 Apr 2010 00:00:00 +0530 Tue, 09 Jul 2013 13:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152711 Surface miners were analysed for classification under Heading 84.30 of the Central Excise Tariff Act, 1985, with the appellate view that goods falling under that heading were excluded from capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal accepted the classification of the surface miner under Heading 84.30 and, on that basis, upheld denial of MODVAT credit. The appeal therefore failed. Case-Laws Central Excise Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152711