https://www.taxtmi.com/caselaws?id=92210 Modvat credit under Rule 57Q was available for power cables, nut bolts and screws used as machinery parts, and thermocouples used as testing instruments in insulating-line machinery. These items fell within capital goods because they were integral machinery components or testing and measuring equipment. Steam generators and gear pumps, having been allowed at the original stage and not challenged before the first appellate authority, could not be introduced in the subsequent revenue appeal. The allowance of credit therefore remained undisturbed, and the appeal could not be expanded to cover issues not previously agitated. en-us Thu, 26 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92210 Modvat credit under Rule 57Q was available for power cables, nut bolts and screws used as machinery parts, and thermocouples used as testing instruments in insulating-line machinery. These items fell within capital goods because they were integral machinery components or testing and measuring equipment. Steam generators and gear pumps, having been allowed at the original stage and not challenged before the first appellate authority, could not be introduced in the subsequent revenue appeal. The allowance of credit therefore remained undisturbed, and the appeal could not be expanded to cover issues not previously agitated. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92210