https://www.taxtmi.com/caselaws?id=109591 Credit under Rule 57Q of the Central Excise Rules, 1944 was confined to capital goods and to existing components, spares, parts or accessories of such goods. Channels, angles and threaded bars received for use in an electric overhead travelling crane were not admissible as Rule 57Q credit because no crane existed in the factory when the goods were received, and articles intended to become components in future could not be treated as components at that stage. The goods might have qualified as inputs for manufacture under Rule 57A, but that was not the basis of the claim. The credit claim therefore failed. en-us Fri, 11 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109591 Credit under Rule 57Q of the Central Excise Rules, 1944 was confined to capital goods and to existing components, spares, parts or accessories of such goods. Channels, angles and threaded bars received for use in an electric overhead travelling crane were not admissible as Rule 57Q credit because no crane existed in the factory when the goods were received, and articles intended to become components in future could not be treated as components at that stage. The goods might have qualified as inputs for manufacture under Rule 57A, but that was not the basis of the claim. The credit claim therefore failed. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109591