https://www.taxtmi.com/caselaws?id=346771 The Court allowed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order under Section 35(G) of the Central Excise Act, 1944. The Court emphasized the need to establish the specific manner in which welding electrodes are used in the factory to determine eligibility for modvat credit as capital goods under Rule 57Q. The Court set aside the Tribunal's decision, remanding the issue to the Commissioner for a fresh determination based on the actual usage of welding electrodes in the manufacturing process. en-us Thu, 13 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346771 The Court allowed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order under Section 35(G) of the Central Excise Act, 1944. The Court emphasized the need to establish the specific manner in which welding electrodes are used in the factory to determine eligibility for modvat credit as capital goods under Rule 57Q. The Court set aside the Tribunal's decision, remanding the issue to the Commissioner for a fresh determination based on the actual usage of welding electrodes in the manufacturing process. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346771