https://www.taxtmi.com/caselaws?id=104134 Plates and HR Plates used in fabrication of a boiler were treated as eligible for Modvat credit because the boiler fell within the relevant capital goods entries under Rule 57Q(1), and the plates, once incorporated, qualified as components of such capital goods. The reasoning distinguished an earlier case on its facts and on the structure of Rule 57Q. Welding electrodes used in fabrication were also treated as eligible for Modvat credit, following the Larger Bench ruling in Jawahar Mills as approved by the Supreme Court. The issue relating to Plates and HR Plates used for fabrication of a Flock House was remanded for fresh consideration. en-us Tue, 19 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104134 Plates and HR Plates used in fabrication of a boiler were treated as eligible for Modvat credit because the boiler fell within the relevant capital goods entries under Rule 57Q(1), and the plates, once incorporated, qualified as components of such capital goods. The reasoning distinguished an earlier case on its facts and on the structure of Rule 57Q. Welding electrodes used in fabrication were also treated as eligible for Modvat credit, following the Larger Bench ruling in Jawahar Mills as approved by the Supreme Court. The issue relating to Plates and HR Plates used for fabrication of a Flock House was remanded for fresh consideration. Case-Laws Central Excise Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104134