https://www.taxtmi.com/caselaws?id=53136 Modvat credit on moulds used as capital goods in the factory was held admissible where the moulds were duty-paid, used for manufacture of final products, and the invoices named another party but showed the assessee as consignee. Rule 57Q allowed credit on capital goods used in the factory, and Rule 57Q(6) supported credit where such duty-paid capital goods were further used in manufacture in the same factory. The invoice name alone was not enough to defeat credit when the admitted use and duty-paid character of the goods were established. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53136 Modvat credit on moulds used as capital goods in the factory was held admissible where the moulds were duty-paid, used for manufacture of final products, and the invoices named another party but showed the assessee as consignee. Rule 57Q allowed credit on capital goods used in the factory, and Rule 57Q(6) supported credit where such duty-paid capital goods were further used in manufacture in the same factory. The invoice name alone was not enough to defeat credit when the admitted use and duty-paid character of the goods were established. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53136