https://www.taxtmi.com/caselaws?id=115399 Modvat credit under Rule 57Q was treated as admissible on mild steel materials used as accessories in the erection and support of a boiler. The items were found to be permanently fixed and used to keep the boiler in a stationary position, so they were regarded as forming part of the boiler accessories rather than independent consumables. The boiler was treated as capital goods eligible for credit, and the Board Circular allowing credit on parts, components and accessories used with capital goods was applied. Prior Tribunal decisions on similar accessories supported this view, and the Revenue's challenge failed. en-us Mon, 06 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115399 Modvat credit under Rule 57Q was treated as admissible on mild steel materials used as accessories in the erection and support of a boiler. The items were found to be permanently fixed and used to keep the boiler in a stationary position, so they were regarded as forming part of the boiler accessories rather than independent consumables. The boiler was treated as capital goods eligible for credit, and the Board Circular allowing credit on parts, components and accessories used with capital goods was applied. Prior Tribunal decisions on similar accessories supported this view, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115399