https://www.taxtmi.com/caselaws?id=112843 Thermocouple Tips used in industrial furnaces were treated as eligible capital goods credit under Rule 57Q, even though Heading 90.33 was not specifically mentioned against the relevant entry in the table. The reasoning accepted that the tips qualified as components, spares or accessories of goods covered by Serial Nos. 1 to 4, and industrial furnaces fell within Serial No. 3. On that basis, credit was correctly allowed under Serial No. 5 of the table appended to Rule 57Q, supporting the broader inclusion of functional furnace parts within the credit scheme. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 11:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112843 Thermocouple Tips used in industrial furnaces were treated as eligible capital goods credit under Rule 57Q, even though Heading 90.33 was not specifically mentioned against the relevant entry in the table. The reasoning accepted that the tips qualified as components, spares or accessories of goods covered by Serial Nos. 1 to 4, and industrial furnaces fell within Serial No. 3. On that basis, credit was correctly allowed under Serial No. 5 of the table appended to Rule 57Q, supporting the broader inclusion of functional furnace parts within the credit scheme. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112843