https://www.taxtmi.com/caselaws?id=104654 Modvat credit was available on spares and parts of a cots grinding machine where the machine itself was accepted as capital goods. Once eligibility of the machine under Rule 57Q(1)(b) was not in dispute, credit could not be denied to its parts when used in the manufacture of the final product or in processing goods. The order allowing credit was found to suffer from no infirmity, and the Revenue's objection failed. en-us Fri, 23 Nov 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104654 Modvat credit was available on spares and parts of a cots grinding machine where the machine itself was accepted as capital goods. Once eligibility of the machine under Rule 57Q(1)(b) was not in dispute, credit could not be denied to its parts when used in the manufacture of the final product or in processing goods. The order allowing credit was found to suffer from no infirmity, and the Revenue's objection failed. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104654