https://www.taxtmi.com/caselaws?id=94053 Boiler used to generate steam at different stages of woollen fabric processing was treated as an integral part of the plant and within the scope of capital goods under Rule 57Q. At the time credit was taken, woollen fabrics under Heading 51.07 were covered as final products by the amending notification, so Modvat credit was available. The finding that the boiler was not used in production or processing could not support denial because that basis was not alleged in the show cause notice. The disallowance of credit was therefore unsustainable. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94053 Boiler used to generate steam at different stages of woollen fabric processing was treated as an integral part of the plant and within the scope of capital goods under Rule 57Q. At the time credit was taken, woollen fabrics under Heading 51.07 were covered as final products by the amending notification, so Modvat credit was available. The finding that the boiler was not used in production or processing could not support denial because that basis was not alleged in the show cause notice. The disallowance of credit was therefore unsustainable. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94053