https://www.taxtmi.com/caselaws?id=75902 Modvat credit on components, spares and accessories under Rule 57Q depends on the assessee proving that the goods were eligible capital goods and were used in manufacture of the final product. The decisive requirement is identification of the relevant machinery or equipment so the necessary nexus can be verified. Where the assessee cannot identify the machinery for which the goods were allegedly used, eligibility cannot be established and the credit claim fails. Reliance on earlier mining-related input decisions does not remove this proof requirement. On the facts stated, the denial of Modvat credit was upheld in favour of the Revenue. en-us Thu, 06 May 2010 00:00:00 +0530 Thu, 29 Jan 2026 17:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75902 Modvat credit on components, spares and accessories under Rule 57Q depends on the assessee proving that the goods were eligible capital goods and were used in manufacture of the final product. The decisive requirement is identification of the relevant machinery or equipment so the necessary nexus can be verified. Where the assessee cannot identify the machinery for which the goods were allegedly used, eligibility cannot be established and the credit claim fails. Reliance on earlier mining-related input decisions does not remove this proof requirement. On the facts stated, the denial of Modvat credit was upheld in favour of the Revenue. Case-Laws Central Excise Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75902