https://www.taxtmi.com/caselaws?id=115974 Rule 57Q treated moulds and dies as eligible capital goods, and goods under Chapter 84 were also covered by the relevant table entries. On that basis, parts and accessories of moulds and dies classifiable under sub-heading 8480.10 were held eligible for credit as components, spares and accessories of the covered capital goods. A Tribunal precedent supporting credit on accessories of moulds reinforced this interpretation, and the Revenue's challenge failed. en-us Mon, 14 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115974 Rule 57Q treated moulds and dies as eligible capital goods, and goods under Chapter 84 were also covered by the relevant table entries. On that basis, parts and accessories of moulds and dies classifiable under sub-heading 8480.10 were held eligible for credit as components, spares and accessories of the covered capital goods. A Tribunal precedent supporting credit on accessories of moulds reinforced this interpretation, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115974