https://www.taxtmi.com/caselaws?id=88640 Modvat credit under Rule 57Q was admissible on the shaft of a gear box, P.V.C. cables, and turbine spares because the items were treated as components, spare parts, or accessories of eligible machinery. The shaft was regarded as an integral part necessary for transmission of motive power, and turbine spares were also found eligible. P.V.C. cables were covered by an earlier Tribunal view treating them as eligible inputs. Notification No. 14/96-C.E. (N.T.) did not materially change that eligibility, and pending reference proceedings did not displace the binding effect of the earlier view. en-us Fri, 17 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88640 Modvat credit under Rule 57Q was admissible on the shaft of a gear box, P.V.C. cables, and turbine spares because the items were treated as components, spare parts, or accessories of eligible machinery. The shaft was regarded as an integral part necessary for transmission of motive power, and turbine spares were also found eligible. P.V.C. cables were covered by an earlier Tribunal view treating them as eligible inputs. Notification No. 14/96-C.E. (N.T.) did not materially change that eligibility, and pending reference proceedings did not displace the binding effect of the earlier view. Case-Laws Central Excise Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88640