https://www.taxtmi.com/caselaws?id=52272 Modvat credit on a weighing bridge became inadmissible once the factory boundary was altered under the Compounded Levy Scheme and the equipment stood outside the factory premises. Because the capital goods were then used for commercial purposes rather than within the factory, Rule 57S of the Central Excise Rules, 1944 applied, and credit could not be retained. The Tribunal distinguished the authorities cited by the assessee as fact-specific and not applicable to capital goods located outside the factory. en-us Fri, 20 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52272 Modvat credit on a weighing bridge became inadmissible once the factory boundary was altered under the Compounded Levy Scheme and the equipment stood outside the factory premises. Because the capital goods were then used for commercial purposes rather than within the factory, Rule 57S of the Central Excise Rules, 1944 applied, and credit could not be retained. The Tribunal distinguished the authorities cited by the assessee as fact-specific and not applicable to capital goods located outside the factory. Case-Laws Central Excise Fri, 20 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52272