https://www.taxtmi.com/caselaws?id=78947 Rule 57Q permitted Modvat credit only on capital goods used in the factory, and goods under Chapter Heading 84.15 were expressly excluded from that definition, so spare parts of a chilling plant classifiable under that heading did not qualify merely because the plant was necessary for manufacture. The alleged misprint in the table to Rule 57Q, referring to 85.18 instead of 84.18, was treated as a printing error and did not alter the exclusion of Heading 84.15. The result was that the exclusion remained operative and credit was unavailable on the disputed goods. en-us Mon, 16 Mar 2009 00:00:00 +0530 Mon, 27 Dec 2010 16:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78947 Rule 57Q permitted Modvat credit only on capital goods used in the factory, and goods under Chapter Heading 84.15 were expressly excluded from that definition, so spare parts of a chilling plant classifiable under that heading did not qualify merely because the plant was necessary for manufacture. The alleged misprint in the table to Rule 57Q, referring to 85.18 instead of 84.18, was treated as a printing error and did not alter the exclusion of Heading 84.15. The result was that the exclusion remained operative and credit was unavailable on the disputed goods. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78947