https://www.taxtmi.com/caselaws?id=307916 Modvat credit was treated as admissible on D.G. set components received under invoices issued in the assessee's name and used for erection and commissioning by another entity, because the components fell within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944 and duty had been paid on the supporting documents. The Tribunal relied on prior decisions allowing credit on such components and noted that no contrary authority was shown. On that basis, the issue did not give rise to a substantial question of law, and credit was held admissible to the assessee. en-us Thu, 27 Mar 2008 00:00:00 +0530 Tue, 16 May 2023 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307916 Modvat credit was treated as admissible on D.G. set components received under invoices issued in the assessee's name and used for erection and commissioning by another entity, because the components fell within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944 and duty had been paid on the supporting documents. The Tribunal relied on prior decisions allowing credit on such components and noted that no contrary authority was shown. On that basis, the issue did not give rise to a substantial question of law, and credit was held admissible to the assessee. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307916