https://www.taxtmi.com/caselaws?id=93130 Rule 57S governs utilisation of credit already allowed and does not enlarge the scope of capital goods under Rule 57Q. Eligibility for capital goods credit on preparatory machines, spares, generator spares and carbon tetra chloride must therefore be tested by reference to Rule 57Q and the applicable notifications. The impugned order was found to have proceeded on an incorrect understanding of the statutory scheme, so it was set aside and the matter remanded for fresh decision in accordance with law, without being influenced by earlier observations on Rule 57S. en-us Wed, 25 Feb 1998 00:00:00 +0530 Tue, 08 Nov 2011 15:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93130 Rule 57S governs utilisation of credit already allowed and does not enlarge the scope of capital goods under Rule 57Q. Eligibility for capital goods credit on preparatory machines, spares, generator spares and carbon tetra chloride must therefore be tested by reference to Rule 57Q and the applicable notifications. The impugned order was found to have proceeded on an incorrect understanding of the statutory scheme, so it was set aside and the matter remanded for fresh decision in accordance with law, without being influenced by earlier observations on Rule 57S. Case-Laws Central Excise Wed, 25 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93130