https://www.taxtmi.com/caselaws?id=46100 Items used in the manufacturing process were treated as eligible capital goods for Modvat credit under Rule 57Q(1)(b) on concurrent factual findings by the Tribunal. The Court noted that no material was shown to displace those findings and that the precise purpose or use of each component could not be determined on the record before it, as such matters required expert assessment. In the absence of any demonstrable legal error, no substantial question of law arose, and the petition was not entertained. en-us Fri, 12 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46100 Items used in the manufacturing process were treated as eligible capital goods for Modvat credit under Rule 57Q(1)(b) on concurrent factual findings by the Tribunal. The Court noted that no material was shown to displace those findings and that the precise purpose or use of each component could not be determined on the record before it, as such matters required expert assessment. In the absence of any demonstrable legal error, no substantial question of law arose, and the petition was not entertained. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46100