https://www.taxtmi.com/caselaws?id=112848 Credit of duty on Thermocouple Tips was treated as admissible capital goods credit under Rule 57Q because, although the goods were not specifically listed in Serial No. 4, they qualified as components or accessories of industrial furnaces covered under Serial No. 3. The applicable entry was Serial No. 5 of the table annexed to Rule 57Q, which extends credit to components, spares and accessories of specified goods. On that basis, the goods were held eligible for credit. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 11:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112848 Credit of duty on Thermocouple Tips was treated as admissible capital goods credit under Rule 57Q because, although the goods were not specifically listed in Serial No. 4, they qualified as components or accessories of industrial furnaces covered under Serial No. 3. The applicable entry was Serial No. 5 of the table annexed to Rule 57Q, which extends credit to components, spares and accessories of specified goods. On that basis, the goods were held eligible for credit. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112848