https://www.taxtmi.com/caselaws?id=48968 Capital goods used outside the factory premises are not eligible for Modvat credit under Rule 57Q of the Central Excise Rules. The Tribunal applied the Larger Bench view and the Supreme Court's approach that the decisive factor is use away from the factory, and it rejected the attempted distinction based on Rule 57A because the reference concerned capital goods, not inputs. The stated effect is that utilisation outside the factory disentitles the assessee to the credit benefit under Rule 57Q. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 07 Aug 2010 14:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48968 Capital goods used outside the factory premises are not eligible for Modvat credit under Rule 57Q of the Central Excise Rules. The Tribunal applied the Larger Bench view and the Supreme Court's approach that the decisive factor is use away from the factory, and it rejected the attempted distinction based on Rule 57A because the reference concerned capital goods, not inputs. The stated effect is that utilisation outside the factory disentitles the assessee to the credit benefit under Rule 57Q. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48968