https://www.taxtmi.com/caselaws?id=88625 Boilers were covered by Explanation 1(d) to Rule 57Q, and parts of boilers were treated as eligible capital goods for credit purposes. Brass tubes and pipes used as boiler parts therefore fell within the provision, and capital goods credit was allowable on them. The departmental challenge failed, and the grant of credit was sustained. en-us Tue, 07 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88625 Boilers were covered by Explanation 1(d) to Rule 57Q, and parts of boilers were treated as eligible capital goods for credit purposes. Brass tubes and pipes used as boiler parts therefore fell within the provision, and capital goods credit was allowable on them. The departmental challenge failed, and the grant of credit was sustained. Case-Laws Central Excise Tue, 07 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88625