https://www.taxtmi.com/caselaws?id=116389 Imported spare parts of a compressor used in a smelter plant were treated as eligible capital goods credit under Rule 57Q of the Central Excise Rules, 1944, because eligibility depended on the tariff heading and the specific description in the annexed table. Compressors under heading 84.14 were excluded only when used in refrigerating or air-conditioning appliances; compressors used in other plant and machinery remained within the eligible entry. On that basis, the compressor's spare parts were also credit-eligible, and the disallowance of credit was unsustainable. en-us Mon, 04 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 10:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116389 Imported spare parts of a compressor used in a smelter plant were treated as eligible capital goods credit under Rule 57Q of the Central Excise Rules, 1944, because eligibility depended on the tariff heading and the specific description in the annexed table. Compressors under heading 84.14 were excluded only when used in refrigerating or air-conditioning appliances; compressors used in other plant and machinery remained within the eligible entry. On that basis, the compressor's spare parts were also credit-eligible, and the disallowance of credit was unsustainable. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116389