https://www.taxtmi.com/caselaws?id=114526 Goods used within the factory as material handling equipment in relation to production qualify for Modvat credit, so the tank fitted on a trailer used to move propane gas was eligible and denial was unsustainable. Components, spares and accessories of specified capital goods are entitled to credit irrespective of tariff classification where the governing circular so clarifies, so pen recorders, light bulbs, switching amplifier, screw compressor for an air-conditioning machine, and parts of programmable logic controllers were eligible. A Videojet Inkjet Printer was also held eligible on the strength of prior Tribunal precedent, and the impugned denial of credit was set aside with consequential relief. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114526 Goods used within the factory as material handling equipment in relation to production qualify for Modvat credit, so the tank fitted on a trailer used to move propane gas was eligible and denial was unsustainable. Components, spares and accessories of specified capital goods are entitled to credit irrespective of tariff classification where the governing circular so clarifies, so pen recorders, light bulbs, switching amplifier, screw compressor for an air-conditioning machine, and parts of programmable logic controllers were eligible. A Videojet Inkjet Printer was also held eligible on the strength of prior Tribunal precedent, and the impugned denial of credit was set aside with consequential relief. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114526