https://www.taxtmi.com/caselaws?id=51048 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was held inadmissible for a universal measuring machine claimed to be used for checking jigs, fixtures and machined components. The Commissioner (Appeals) found that the machine was used only for measurement and not in or in relation to the manufacture of final products or intermediate products, and that the jigs and fixtures were tools or capital goods rather than final products. As no material was produced to rebut that finding, the Tribunal found no basis to disturb the denial of credit. en-us Tue, 27 Nov 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51048 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was held inadmissible for a universal measuring machine claimed to be used for checking jigs, fixtures and machined components. The Commissioner (Appeals) found that the machine was used only for measurement and not in or in relation to the manufacture of final products or intermediate products, and that the jigs and fixtures were tools or capital goods rather than final products. As no material was produced to rebut that finding, the Tribunal found no basis to disturb the denial of credit. Case-Laws Central Excise Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51048