https://www.taxtmi.com/caselaws?id=97482 Modvat credit under Rule 57Q was considered admissible for components, spare parts and accessories used in machinery installed before 1-3-1994, where those items themselves had suffered duty on or after that date. The Tribunal treated the issue as settled by earlier decisions and found no basis to deny credit merely because the capital goods were installed before the cut-off date. The decisive consideration was the duty status of the components, spare parts and accessories, not the installation date of the machinery in which they were used. On that reasoning, the Revenue's objection was rejected and credit was allowed. en-us Thu, 30 Dec 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97482 Modvat credit under Rule 57Q was considered admissible for components, spare parts and accessories used in machinery installed before 1-3-1994, where those items themselves had suffered duty on or after that date. The Tribunal treated the issue as settled by earlier decisions and found no basis to deny credit merely because the capital goods were installed before the cut-off date. The decisive consideration was the duty status of the components, spare parts and accessories, not the installation date of the machinery in which they were used. On that reasoning, the Revenue's objection was rejected and credit was allowed. Case-Laws Central Excise Thu, 30 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97482