https://www.taxtmi.com/caselaws?id=51524 Iron and steel items, plates and sheets used for repairing machinery installed in the factory and used in manufacturing the final product qualified as capital goods for Modvat credit under Rule 57Q, because parts used for repair of eligible machinery were treated as admissible inputs. Hot rolled and annealed stainless steel sheets used to fabricate a reactor tank did not qualify, because the reactor tank was not specified capital goods in the relevant Rule 57Q table, so credit on those sheets could not be sustained. en-us Mon, 10 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51524 Iron and steel items, plates and sheets used for repairing machinery installed in the factory and used in manufacturing the final product qualified as capital goods for Modvat credit under Rule 57Q, because parts used for repair of eligible machinery were treated as admissible inputs. Hot rolled and annealed stainless steel sheets used to fabricate a reactor tank did not qualify, because the reactor tank was not specified capital goods in the relevant Rule 57Q table, so credit on those sheets could not be sustained. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51524