https://www.taxtmi.com/caselaws?id=88044 Rule 57Q permitted Modvat credit on capital goods, and the Board's clarification extended eligibility to components, spares and accessories used with those capital goods, irrespective of the parts' own classification. The denial of credit on pipes and tubes was set aside because the claim had to be reconsidered in light of that clarification, after giving the parties an opportunity of hearing. The matter was remanded for de novo decision on eligibility under the clarified scope of Rule 57Q. en-us Tue, 21 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88044 Rule 57Q permitted Modvat credit on capital goods, and the Board's clarification extended eligibility to components, spares and accessories used with those capital goods, irrespective of the parts' own classification. The denial of credit on pipes and tubes was set aside because the claim had to be reconsidered in light of that clarification, after giving the parties an opportunity of hearing. The matter was remanded for de novo decision on eligibility under the clarified scope of Rule 57Q. Case-Laws Central Excise Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88044