https://www.taxtmi.com/caselaws?id=108400 Goods used only for maintenance of machinery, rather than in or in relation to manufacture, do not qualify for Modvat credit under Rule 57Q, so credit was rejected for Nalcool used to de-mineralise water for DG sets. Items that function as essential parts, components or accessories of manufacturing equipment do qualify, so credit was allowed for unprocessed polyester polyside fabric used in air slides and shutes, and for the listed spares and components such as seals, felt, rubber ring, electrical grade sheet, grouting material and polymer liner. Denial of credit solely on the basis of individual identity or chapter classification was not sustained. en-us Fri, 27 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108400 Goods used only for maintenance of machinery, rather than in or in relation to manufacture, do not qualify for Modvat credit under Rule 57Q, so credit was rejected for Nalcool used to de-mineralise water for DG sets. Items that function as essential parts, components or accessories of manufacturing equipment do qualify, so credit was allowed for unprocessed polyester polyside fabric used in air slides and shutes, and for the listed spares and components such as seals, felt, rubber ring, electrical grade sheet, grouting material and polymer liner. Denial of credit solely on the basis of individual identity or chapter classification was not sustained. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108400