https://www.taxtmi.com/caselaws?id=92557 Rule 57Q capital goods credit was denied for delivery valve seat cylinder liner and spacer rings because they were treated as compressor parts used for refrigerating appliances and fell outside the statutory definition of capital goods. By contrast, the electric motor qualified for Modvat credit because it was essential for driving the valve pump in the manufacturing process. For the FLP/WP JN Box FLP HR-18, no finding had been recorded on admissibility, so the matter required remand for fresh factual and legal determination after hearing the assessee. en-us Wed, 13 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92557 Rule 57Q capital goods credit was denied for delivery valve seat cylinder liner and spacer rings because they were treated as compressor parts used for refrigerating appliances and fell outside the statutory definition of capital goods. By contrast, the electric motor qualified for Modvat credit because it was essential for driving the valve pump in the manufacturing process. For the FLP/WP JN Box FLP HR-18, no finding had been recorded on admissibility, so the matter required remand for fresh factual and legal determination after hearing the assessee. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92557