https://www.taxtmi.com/caselaws?id=89525 I.D. Blower and Economiser Coil fitted to a boiler were treated as accessories of capital goods because they enabled efficient combustion and heat recovery, supporting the boiler's effective functioning. As the boiler itself was eligible for Modvat credit, the attached items were not regarded as independent disqualifying goods under Rule 57Q. The claim for Modvat credit was therefore accepted and the Revenue's objection rejected. en-us Wed, 22 Oct 1997 00:00:00 +0530 Tue, 27 Sep 2011 17:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89525 I.D. Blower and Economiser Coil fitted to a boiler were treated as accessories of capital goods because they enabled efficient combustion and heat recovery, supporting the boiler's effective functioning. As the boiler itself was eligible for Modvat credit, the attached items were not regarded as independent disqualifying goods under Rule 57Q. The claim for Modvat credit was therefore accepted and the Revenue's objection rejected. Case-Laws Central Excise Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89525