https://www.taxtmi.com/caselaws?id=92738 The appeal was allowed by the Tribunal, directing authorities to determine the actual amount of Modvat credit admissible on 'Pressure Switches, Pumps & Nuts, Spares of Fans and Regulators and Pressure Gauges' as they were found to be parts of boilers. The Tribunal held that since boilers are integral parts of plant and machinery entitled to Modvat credit, parts of boilers should also be eligible. The appeal was granted based on the established nature of the items as parts of boilers and their entitlement to Modvat credit under relevant rules. en-us Fri, 10 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92738 The appeal was allowed by the Tribunal, directing authorities to determine the actual amount of Modvat credit admissible on 'Pressure Switches, Pumps & Nuts, Spares of Fans and Regulators and Pressure Gauges' as they were found to be parts of boilers. The Tribunal held that since boilers are integral parts of plant and machinery entitled to Modvat credit, parts of boilers should also be eligible. The appeal was granted based on the established nature of the items as parts of boilers and their entitlement to Modvat credit under relevant rules. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92738