https://www.taxtmi.com/caselaws?id=54015 Modvat credit on a humidification plant and its components was treated as admissible capital goods under Rule 57Q where the goods had been assessed at import under Customs Tariff Headings 84.45 and 84.79. That accepted classification could not be re-opened or altered by Central Excise authorities at the receiver's end. Because those headings were not excluded from the definition of capital goods under Rule 57Q, the Revenue's objection to credit was unsustainable and the credit claim succeeded. en-us Mon, 03 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54015 Modvat credit on a humidification plant and its components was treated as admissible capital goods under Rule 57Q where the goods had been assessed at import under Customs Tariff Headings 84.45 and 84.79. That accepted classification could not be re-opened or altered by Central Excise authorities at the receiver's end. Because those headings were not excluded from the definition of capital goods under Rule 57Q, the Revenue's objection to credit was unsustainable and the credit claim succeeded. Case-Laws Central Excise Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54015