https://www.taxtmi.com/caselaws?id=264713 Modvat credit under Rule 57Q is discussed as admissible for parts of surface miners used in captive mines and for CCTV cameras installed in a kiln where the equipment is integrally connected with manufacture and production monitoring. The text also states that, for imported goods under project import, the material date for credit entitlement is receipt of the goods in the factory; because the goods were received before 1.3.1997, the later 75% restriction did not apply and 100% credit was available. The disallowance on all three items was accordingly set aside. en-us Mon, 31 Aug 2015 00:00:00 +0530 Wed, 30 Sep 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264713 Modvat credit under Rule 57Q is discussed as admissible for parts of surface miners used in captive mines and for CCTV cameras installed in a kiln where the equipment is integrally connected with manufacture and production monitoring. The text also states that, for imported goods under project import, the material date for credit entitlement is receipt of the goods in the factory; because the goods were received before 1.3.1997, the later 75% restriction did not apply and 100% credit was available. The disallowance on all three items was accordingly set aside. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264713