https://www.taxtmi.com/caselaws?id=117048 Flexible mounting and flexible connector used with diesel generating sets in a captive power plant were treated as accessories or fittings, not mere consumables, because they absorbed vibration and supported uninterrupted operation. Since the diesel generating sets were eligible capital goods, their functionally necessary accessories also fell within clause (b) of Explanation 1 to Rule 57Q of the Central Excise Rules, 1944. On that basis, capital goods credit was admissible for both items and denial of credit was unsustainable. en-us Fri, 11 Nov 2005 00:00:00 +0530 Tue, 19 Jun 2012 17:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117048 Flexible mounting and flexible connector used with diesel generating sets in a captive power plant were treated as accessories or fittings, not mere consumables, because they absorbed vibration and supported uninterrupted operation. Since the diesel generating sets were eligible capital goods, their functionally necessary accessories also fell within clause (b) of Explanation 1 to Rule 57Q of the Central Excise Rules, 1944. On that basis, capital goods credit was admissible for both items and denial of credit was unsustainable. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117048