https://www.taxtmi.com/caselaws?id=334085 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was admissible on capital goods used in the cement factory, and also on a hydraulic excavator used in captive mines. The Tribunal applied binding precedent and Supreme Court decisions recognising that where captive mines form an integrated unit with the cement factory, capital goods used in those mines qualify for credit. On that basis, the credit was held admissible and the disallowance unsustainable. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 03 Nov 2016 13:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334085 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was admissible on capital goods used in the cement factory, and also on a hydraulic excavator used in captive mines. The Tribunal applied binding precedent and Supreme Court decisions recognising that where captive mines form an integrated unit with the cement factory, capital goods used in those mines qualify for credit. On that basis, the credit was held admissible and the disallowance unsustainable. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334085