https://www.taxtmi.com/caselaws?id=116285 Rule 57Q allowed Modvat credit only on capital goods expressly specified in the table to the rule, including certain chapter-based goods, their components, spares and accessories, and separately listed moulds and dies. Because the entry for moulds and dies did not extend to components or parts of moulds, such items were not independently covered by the rule. Credit therefore could not be claimed on parts or components of moulds merely on the basis that moulds themselves were specified, and the Revenue's objection succeeded. en-us Mon, 09 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116285 Rule 57Q allowed Modvat credit only on capital goods expressly specified in the table to the rule, including certain chapter-based goods, their components, spares and accessories, and separately listed moulds and dies. Because the entry for moulds and dies did not extend to components or parts of moulds, such items were not independently covered by the rule. Credit therefore could not be claimed on parts or components of moulds merely on the basis that moulds themselves were specified, and the Revenue's objection succeeded. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116285