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of <h1>Appellate Tribunal affirms eligibility of shaft, P.V.C. cables, turbine spares for Modvat credit under Rule 57Q.</h1> <h3>COMMISSIONER OF C. EX., MEERUT Versus UG. SUGAR INDUSTRIES LTD.</h3> COMMISSIONER OF C. EX., MEERUT Versus UG. SUGAR INDUSTRIES LTD. - 1998 (102) E.L.T. 186 (Tribunal) The Appellate Tribunal CEGAT, New Delhi dismissed the appeal from the revenue regarding the eligibility of shaft of gear box, P.V.C. cables, and spares of turbine for Modvat credit under Rule 57Q. The Tribunal held that these items were eligible for credit and the appeal was dismissed.
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