https://www.taxtmi.com/caselaws?id=51423 Modvat credit under Rule 57Q was explained as available on capital goods received in the manufacturer's factory and used in manufacturing operations, even where the components were later assembled into a DG set by a third party. The distinction between Rule 57A, dealing with inputs used in or in relation to manufacture, and Rule 57Q, dealing with capital goods used in manufacture, was material. Duty-paid DG set components received in the assessee's name remained eligible for credit, and the exemption of the assembled generating set did not justify denial of credit on the components. en-us Wed, 10 Jul 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51423 Modvat credit under Rule 57Q was explained as available on capital goods received in the manufacturer's factory and used in manufacturing operations, even where the components were later assembled into a DG set by a third party. The distinction between Rule 57A, dealing with inputs used in or in relation to manufacture, and Rule 57Q, dealing with capital goods used in manufacture, was material. Duty-paid DG set components received in the assessee's name remained eligible for credit, and the exemption of the assembled generating set did not justify denial of credit on the components. Case-Laws Central Excise Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51423