https://www.taxtmi.com/caselaws?id=88952 Modvat credit was available only if the goods satisfied the definition of capital goods under Rule 57Q. Plain plates, electrical items, M.S. angles and welding electrodes were used for maintenance and workshop work, and were not shown to be parts, accessories or components of capital goods covered by the rule. They therefore did not meet the statutory description required for credit. The alternative claim that they qualified as inputs was also not accepted, so the claim for Modvat credit was not admissible. en-us Wed, 06 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 14:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88952 Modvat credit was available only if the goods satisfied the definition of capital goods under Rule 57Q. Plain plates, electrical items, M.S. angles and welding electrodes were used for maintenance and workshop work, and were not shown to be parts, accessories or components of capital goods covered by the rule. They therefore did not meet the statutory description required for credit. The alternative claim that they qualified as inputs was also not accepted, so the claim for Modvat credit was not admissible. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88952