https://www.taxtmi.com/caselaws?id=109489 Rule 57Q(2) requiring installation before credit is taken applied only to capital goods as such and not to their components, spare parts or accessories. Where Modvat credit was claimed on parts of capital goods, the installation condition could not be used to deny the credit. Credit on those parts was therefore admissible, and the disallowance was unsustainable. en-us Tue, 06 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109489 Rule 57Q(2) requiring installation before credit is taken applied only to capital goods as such and not to their components, spare parts or accessories. Where Modvat credit was claimed on parts of capital goods, the installation condition could not be used to deny the credit. Credit on those parts was therefore admissible, and the disallowance was unsustainable. Case-Laws Central Excise Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109489