https://www.taxtmi.com/caselaws?id=53546 Modvat credit may be available as inputs under Rule 57A even where goods do not qualify as capital goods under Rule 57Q, if they are used in or in relation to manufacture. On that basis, rubber sheets and aluminium extruded strips and plates were treated as eligible for credit because their manufacturing use was accepted. By contrast, credit was denied for M.S. slates because the claim that they formed part of the bagasse feeder system lacked technical and documentary support, and their classification under Heading 84.31 placed them outside the relevant capital goods definition. en-us Tue, 30 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 18:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53546 Modvat credit may be available as inputs under Rule 57A even where goods do not qualify as capital goods under Rule 57Q, if they are used in or in relation to manufacture. On that basis, rubber sheets and aluminium extruded strips and plates were treated as eligible for credit because their manufacturing use was accepted. By contrast, credit was denied for M.S. slates because the claim that they formed part of the bagasse feeder system lacked technical and documentary support, and their classification under Heading 84.31 placed them outside the relevant capital goods definition. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53546