https://www.taxtmi.com/caselaws?id=346771 Modvat credit for welding electrodes as capital goods under Rule 57Q depended on the actual manner of use in the factory, and the existing record did not establish that factual foundation. The earlier reliance on Rule 57A input credit authority was therefore treated as misplaced, and the question was remitted for fresh adjudication by the Commissioner after examining how the electrodes were used. A separate attempt to raise an unadmitted additional question concerning alleged manufacture activity linked to limestone extraction and crushing was rejected because it had not been admitted as a substantial question of law and could not be introduced at final hearing. 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 Modvat credit for welding electrodes as capital goods under Rule 57Q depended on the actual manner of use in the factory, and the existing record did not establish that factual foundation. The earlier reliance on Rule 57A input credit authority was therefore treated as misplaced, and the question was remitted for fresh adjudication by the Commissioner after examining how the electrodes were used. A separate attempt to raise an unadmitted additional question concerning alleged manufacture activity linked to limestone extraction and crushing was rejected because it had not been admitted as a substantial question of law and could not be introduced at final hearing. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346771