https://www.taxtmi.com/caselaws?id=91965 Electrical items such as PVC cables, spare parts of control panels, switches and temperature controls used in manufacturing were treated as eligible for capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the Larger Bench ratio in Jawahar Mills, which had already accepted eligibility for similar electrical items, and extended that reasoning to the disputed components used in the production process. The adjudicating authority's denial was found unsustainable, and the Commissioner (Appeals) orders were held consistent with the binding precedent. en-us Fri, 13 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91965 Electrical items such as PVC cables, spare parts of control panels, switches and temperature controls used in manufacturing were treated as eligible for capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the Larger Bench ratio in Jawahar Mills, which had already accepted eligibility for similar electrical items, and extended that reasoning to the disputed components used in the production process. The adjudicating authority's denial was found unsustainable, and the Commissioner (Appeals) orders were held consistent with the binding precedent. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91965