https://www.taxtmi.com/caselaws?id=104929 Modvat credit was admissible on spares for cane carrier and bagasse carrier under Rule 57Q because the declaration on record was treated as sufficient to cover items described as parts or spares of the capital goods; the later declaration also supported inclusion, so credit was allowed. Modvat credit was also admissible on C.I. plates used in base boilers because they had a sufficient nexus with the sugar manufacturing process through the cane and bagasse carrier system, so credit was allowed. The denial of credit was set aside and relief was granted on both disputed categories. en-us Sat, 15 Jul 2000 00:00:00 +0530 Thu, 01 Mar 2012 17:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104929 Modvat credit was admissible on spares for cane carrier and bagasse carrier under Rule 57Q because the declaration on record was treated as sufficient to cover items described as parts or spares of the capital goods; the later declaration also supported inclusion, so credit was allowed. Modvat credit was also admissible on C.I. plates used in base boilers because they had a sufficient nexus with the sugar manufacturing process through the cane and bagasse carrier system, so credit was allowed. The denial of credit was set aside and relief was granted on both disputed categories. Case-Laws Central Excise Sat, 15 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104929