https://www.taxtmi.com/caselaws?id=95557 Rule 57Q capital goods was construed broadly to include production machinery as well as its parts and accessories, and the amendments introduced by Notifications 11/95 and 14/96 were treated as clarificatory. On that basis, Modvat credit was held admissible on the disputed items covered by earlier Tribunal decisions. The package air conditioner was also accepted as an integral accessory necessary for the proper functioning of the DG set and its control panels, and the Revenue did not rebut that position. Credit was therefore admissible on all disputed items. en-us Tue, 07 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95557 Rule 57Q capital goods was construed broadly to include production machinery as well as its parts and accessories, and the amendments introduced by Notifications 11/95 and 14/96 were treated as clarificatory. On that basis, Modvat credit was held admissible on the disputed items covered by earlier Tribunal decisions. The package air conditioner was also accepted as an integral accessory necessary for the proper functioning of the DG set and its control panels, and the Revenue did not rebut that position. Credit was therefore admissible on all disputed items. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95557