https://www.taxtmi.com/caselaws?id=93545 Where a crane is treated as capital goods, its parts and accessories also fall within clause (b) of the Explanation to Rule 57Q and qualify for the same Modvat benefit. The reasoning accepted that the question had already been settled in favour of treating the crane as capital goods, and on that basis the appellate order was found to be correct. No infirmity was identified in the appellate reasoning, so the parts and accessories of the crane were held covered under Rule 57Q and the appeal was rejected. en-us Thu, 27 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 12:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93545 Where a crane is treated as capital goods, its parts and accessories also fall within clause (b) of the Explanation to Rule 57Q and qualify for the same Modvat benefit. The reasoning accepted that the question had already been settled in favour of treating the crane as capital goods, and on that basis the appellate order was found to be correct. No infirmity was identified in the appellate reasoning, so the parts and accessories of the crane were held covered under Rule 57Q and the appeal was rejected. Case-Laws Central Excise Thu, 27 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93545