https://www.taxtmi.com/caselaws?id=87242 Electric motors cleared with fans or blowers as a composite assembly were treated as part of the finished product, so they were not mere accessories outside Modvat eligibility. Even if regarded as accessories, credit under Rule 57A could not be denied unless the goods fell within a specific exclusion. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods did not apply to motors cleared as parts of the final product. Modvat credit was therefore available, and the denial of credit was set aside. en-us Thu, 14 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87242 Electric motors cleared with fans or blowers as a composite assembly were treated as part of the finished product, so they were not mere accessories outside Modvat eligibility. Even if regarded as accessories, credit under Rule 57A could not be denied unless the goods fell within a specific exclusion. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods did not apply to motors cleared as parts of the final product. Modvat credit was therefore available, and the denial of credit was set aside. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87242