https://www.taxtmi.com/caselaws?id=50819 Modvat credit on a Loadall was held inadmissible because the goods had already been classified at the manufacturer's end under Heading 84.29, which Rule 57Q excluded from the definition of capital goods. The receiver could not reopen or alter that classification when claiming credit, and the appellate authority went beyond its jurisdiction by re-determining eligibility on the buyer's case instead of accepting the manufacturer's classification. Revenue's appeal succeeded on that basis. en-us Mon, 10 Sep 2001 00:00:00 +0530 Thu, 09 Sep 2010 10:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50819 Modvat credit on a Loadall was held inadmissible because the goods had already been classified at the manufacturer's end under Heading 84.29, which Rule 57Q excluded from the definition of capital goods. The receiver could not reopen or alter that classification when claiming credit, and the appellate authority went beyond its jurisdiction by re-determining eligibility on the buyer's case instead of accepting the manufacturer's classification. Revenue's appeal succeeded on that basis. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50819