https://www.taxtmi.com/caselaws?id=95633 A seven-day delay in filing the appeal was condoned because the delay was satisfactorily explained by transfer of papers from the factory to the corporate office, and refusal on such a short procedural lapse would defeat substantial justice. On Modvat credit under Rule 57Q, battery assembly used only with the PLC unit was held eligible because components, accessories and spare parts of eligible capital goods were covered by the relevant explanation, and the binding departmental circular clarified that credit was available irrespective of classification. The assembly was treated at least as an accessory of the capital goods, so the demand was set aside and relief followed from allowance of credit. en-us Mon, 01 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95633 A seven-day delay in filing the appeal was condoned because the delay was satisfactorily explained by transfer of papers from the factory to the corporate office, and refusal on such a short procedural lapse would defeat substantial justice. On Modvat credit under Rule 57Q, battery assembly used only with the PLC unit was held eligible because components, accessories and spare parts of eligible capital goods were covered by the relevant explanation, and the binding departmental circular clarified that credit was available irrespective of classification. The assembly was treated at least as an accessory of the capital goods, so the demand was set aside and relief followed from allowance of credit. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95633