https://www.taxtmi.com/caselaws?id=170582 Modvat credit on steel tubes, pipes and refractories used before 23-7-1996 was admissible as capital goods because items covered by clauses (a), (b) and (c) of the Explanation to Rule 57Q(1) were already eligible, and the later specific inclusion by Notification No. 14/96-C.E. (N.T.) did not extinguish that entitlement. The Tribunal also accepted that pipes installed in a jetty away from the factory were eligible where the jetty formed part of the factory plan and the pipes conveyed sea water to the factory for manufacture of the final product. Credit was therefore allowed on the disputed goods, including the jetty pipes. en-us Wed, 15 Sep 2010 00:00:00 +0530 Tue, 02 Jun 2015 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170582 Modvat credit on steel tubes, pipes and refractories used before 23-7-1996 was admissible as capital goods because items covered by clauses (a), (b) and (c) of the Explanation to Rule 57Q(1) were already eligible, and the later specific inclusion by Notification No. 14/96-C.E. (N.T.) did not extinguish that entitlement. The Tribunal also accepted that pipes installed in a jetty away from the factory were eligible where the jetty formed part of the factory plan and the pipes conveyed sea water to the factory for manufacture of the final product. Credit was therefore allowed on the disputed goods, including the jetty pipes. Case-Laws Central Excise Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170582