https://www.taxtmi.com/caselaws?id=348561 The High Court affirmed the decision to allow Modvat Credit for duty paid on disputed capital goods/spares, including carding and combing machines, despite exclusions under Rule 57Q of the Central Excise Rules, 1944. Previous judgments supported the entitlement to such credit, emphasizing actual usage over technical classifications. The Court dismissed the appeal, highlighting the importance of considering the manufacturing process in determining eligibility for Modvat Credit. en-us Thu, 20 Jul 2017 00:00:00 +0530 Sat, 30 Dec 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348561 The High Court affirmed the decision to allow Modvat Credit for duty paid on disputed capital goods/spares, including carding and combing machines, despite exclusions under Rule 57Q of the Central Excise Rules, 1944. Previous judgments supported the entitlement to such credit, emphasizing actual usage over technical classifications. The Court dismissed the appeal, highlighting the importance of considering the manufacturing process in determining eligibility for Modvat Credit. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348561