https://www.taxtmi.com/caselaws?id=105002 Modvat credit under Rule 57Q was available only for goods falling within the specified tariff headings or for items qualifying as components, spares or accessories of the enumerated goods. Lead sheets classified under a heading not covered by the table to the rule did not meet those conditions, and neither the tanks nor the lead sheets fell within the relevant list of inputs or final products. Credit on the lead sheets was therefore not admissible, and the lower authorities' orders were sustained. en-us Thu, 12 Sep 2002 00:00:00 +0530 Fri, 02 Mar 2012 11:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105002 Modvat credit under Rule 57Q was available only for goods falling within the specified tariff headings or for items qualifying as components, spares or accessories of the enumerated goods. Lead sheets classified under a heading not covered by the table to the rule did not meet those conditions, and neither the tanks nor the lead sheets fell within the relevant list of inputs or final products. Credit on the lead sheets was therefore not admissible, and the lower authorities' orders were sustained. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105002