https://www.taxtmi.com/caselaws?id=75092 Credit under Rule 57Q was admissible for items shown to be essential to manufacture or to fall within the relevant capital goods entry: the cryogenic thermosiphonic cold converter, as an accessory used with the reciprocating pump, the indicator, as indispensable for monitoring liquid oxygen and pressure, and vacuum pump oil, as lubricating oil. Credit was inadmissible for the repair kit, nuts, monal and aluminium bronze because no sufficient nexus with manufacture or specific capital goods use was shown. For factory-to-depot clearances, the depot was treated as the place of removal, so freight up to that point formed part of assessable value; the differential duty and consequential interest were therefore upheld. en-us Mon, 11 May 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75092 Credit under Rule 57Q was admissible for items shown to be essential to manufacture or to fall within the relevant capital goods entry: the cryogenic thermosiphonic cold converter, as an accessory used with the reciprocating pump, the indicator, as indispensable for monitoring liquid oxygen and pressure, and vacuum pump oil, as lubricating oil. Credit was inadmissible for the repair kit, nuts, monal and aluminium bronze because no sufficient nexus with manufacture or specific capital goods use was shown. For factory-to-depot clearances, the depot was treated as the place of removal, so freight up to that point formed part of assessable value; the differential duty and consequential interest were therefore upheld. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75092