https://www.taxtmi.com/caselaws?id=104989 Amended Rule 57Q treated all goods falling under Chapter 84, except expressly excluded headings, as capital goods for Modvat credit from 23-07-1996. Heading 84.28 was not excluded, so conveyors classified under that heading were covered by the definition. The inclusive clause also extended eligibility to components, spares and accessories of the specified goods. On that basis, parts of conveyors used in the factory were within the scope of capital goods eligible for Modvat credit, and the contrary disallowance was unsustainable. en-us Tue, 03 Sep 2002 00:00:00 +0530 Fri, 02 Mar 2012 10:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104989 Amended Rule 57Q treated all goods falling under Chapter 84, except expressly excluded headings, as capital goods for Modvat credit from 23-07-1996. Heading 84.28 was not excluded, so conveyors classified under that heading were covered by the definition. The inclusive clause also extended eligibility to components, spares and accessories of the specified goods. On that basis, parts of conveyors used in the factory were within the scope of capital goods eligible for Modvat credit, and the contrary disallowance was unsustainable. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104989