https://www.taxtmi.com/caselaws?id=103801 Bus Duct used to supply electricity to machinery was treated as an accessory or part of plant and machinery, so it fell within capital goods under the pre-amendment Rule 57Q of the Central Excise Rules, 1944 and qualified for Modvat credit for the relevant period. The later notification relied on by the Revenue did not apply to the earlier dispute period and could not be used to deny the benefit. The pre-existing rule itself covered accessories and parts of plants and machinery, and the contrary view had already been overruled by a Larger Bench decision approved by the Supreme Court. en-us Thu, 06 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103801 Bus Duct used to supply electricity to machinery was treated as an accessory or part of plant and machinery, so it fell within capital goods under the pre-amendment Rule 57Q of the Central Excise Rules, 1944 and qualified for Modvat credit for the relevant period. The later notification relied on by the Revenue did not apply to the earlier dispute period and could not be used to deny the benefit. The pre-existing rule itself covered accessories and parts of plants and machinery, and the contrary view had already been overruled by a Larger Bench decision approved by the Supreme Court. Case-Laws Central Excise Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103801