https://www.taxtmi.com/caselaws?id=104897 Credit under Rule 57Q was denied for brand heaters, immersion heater and a filter system because eligibility depended on tariff-heading based capital goods entries, and the goods either fell within an excluded heading or did not fit any specified entry. They were also not shown to be spares or accessories supplied in running length. Earlier Tribunal rulings were distinguished as arising under the earlier form of Rule 57Q. Penalty was not imposed because no deliberate intent to evade duty was found and the record suggested possible ignorance of the change in law. en-us Mon, 10 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104897 Credit under Rule 57Q was denied for brand heaters, immersion heater and a filter system because eligibility depended on tariff-heading based capital goods entries, and the goods either fell within an excluded heading or did not fit any specified entry. They were also not shown to be spares or accessories supplied in running length. Earlier Tribunal rulings were distinguished as arising under the earlier form of Rule 57Q. Penalty was not imposed because no deliberate intent to evade duty was found and the record suggested possible ignorance of the change in law. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104897