https://www.taxtmi.com/caselaws?id=115241 Programmable logic control system classified under Chapter Heading 84.71 was held not eligible for Modvat credit as capital goods under Rule 57Q because it was expressly excluded by Serial No. 2 of the table to the rule. The attempt to treat it as a component or part under Serial No. 5 was rejected, since a specific exclusion cannot be overridden by reliance on a general residual entry for components, spares or accessories. The reasoning was that any contrary inclusion would have required an express legislative provision. The claim for credit was therefore denied and the matter concluded in favour of Revenue. en-us Fri, 18 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115241 Programmable logic control system classified under Chapter Heading 84.71 was held not eligible for Modvat credit as capital goods under Rule 57Q because it was expressly excluded by Serial No. 2 of the table to the rule. The attempt to treat it as a component or part under Serial No. 5 was rejected, since a specific exclusion cannot be overridden by reliance on a general residual entry for components, spares or accessories. The reasoning was that any contrary inclusion would have required an express legislative provision. The claim for credit was therefore denied and the matter concluded in favour of Revenue. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115241