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2011 (2) TMI 1345 - MADRAS HIGH COURTWhether the Tribunal is correct in extending Modvat credit under Rule 57Q on capital goods used outside the factory of the manufacturer which is an unregistered premises, ignoring the stipulation under Rule 57S(1)(i) that the capital goods should be used within the factory of manufacture of final product and ordering refund of duty paid at the time of removal of capital goods from their factory? Held that:- The salient points noted in the report of the Commissioner established beyond doubt that the capital goods were used in the factory of the respondent for the purpose of manufacture of final products. When the above said conclusion was inevitable, as held by the Tribunal, the respondent was entitled to avail Modvat credit duty paid on the capital goods concerned. Consequently, the order of the Tribunal cannot be faulted. The question of law is therefore, answered in the negative and the appeal stands dismissed
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