https://www.taxtmi.com/caselaws?id=113839 Steel plates used as components in fabricating a pickling bath were eligible for Modvat credit because the fabricated pickling bath itself qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944, falling under Tariff Heading 84.19. Once the end-product satisfied the capital goods definition, the materials used as its components also qualified for credit under Rules 57T and 57Q, absent any separate disqualifying ground. The principle stated is that credit follows component materials used in manufacture of an item recognised as capital goods, unless a specific bar is established. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113839 Steel plates used as components in fabricating a pickling bath were eligible for Modvat credit because the fabricated pickling bath itself qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944, falling under Tariff Heading 84.19. Once the end-product satisfied the capital goods definition, the materials used as its components also qualified for credit under Rules 57T and 57Q, absent any separate disqualifying ground. The principle stated is that credit follows component materials used in manufacture of an item recognised as capital goods, unless a specific bar is established. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113839