https://www.taxtmi.com/caselaws?id=106477 Components and spares used in manufacturing railway carriage fans were treated as admissible inputs for Modvat credit under Rule 57A because they were incorporated into the final product and cleared with duty, rather than used as capital goods in the Rule 57Q sense. The exclusion from Rule 57A applied only where the items functioned as capital goods used for producing, processing, or bringing about a change in substance in relation to manufacture. On that reasoning, the denial of credit was unsustainable, and the later grant of credit for the same items supported the same treatment. en-us Tue, 13 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 13:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106477 Components and spares used in manufacturing railway carriage fans were treated as admissible inputs for Modvat credit under Rule 57A because they were incorporated into the final product and cleared with duty, rather than used as capital goods in the Rule 57Q sense. The exclusion from Rule 57A applied only where the items functioned as capital goods used for producing, processing, or bringing about a change in substance in relation to manufacture. On that reasoning, the denial of credit was unsustainable, and the later grant of credit for the same items supported the same treatment. Case-Laws Central Excise Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106477