https://www.taxtmi.com/caselaws?id=53533 Duty paid on repair charges of capital goods was treated as eligible Modvat credit where the repaired boiler was received back under a valid duty-paying invoice and reused in the manufacture of final products. The invoice was accepted as a duty-paying document under Rule 57G of the Central Excise Rules, 1944, and the factual use of the repaired capital goods in the factory satisfied Rule 57Q. On those facts, credit was admissible and the Revenue's challenge failed. en-us Wed, 08 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53533 Duty paid on repair charges of capital goods was treated as eligible Modvat credit where the repaired boiler was received back under a valid duty-paying invoice and reused in the manufacture of final products. The invoice was accepted as a duty-paying document under Rule 57G of the Central Excise Rules, 1944, and the factual use of the repaired capital goods in the factory satisfied Rule 57Q. On those facts, credit was admissible and the Revenue's challenge failed. Case-Laws Central Excise Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53533