https://www.taxtmi.com/caselaws?id=117730 Rule 57Q covered capital goods by classification and also separately covered components, spares and accessories by description, so the credit entitlement was not confined to particular chapters alone. On that interpretation, duty-paid components, spares and accessories used in pollution control equipment in the factory qualified for Modvat credit because they were used in relation to manufacture. The Board's Circular No. 276/110/96-TRU dated 2-12-1996 was treated as governing the dispute for the relevant period, and the Revenue's objection failed. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117730 Rule 57Q covered capital goods by classification and also separately covered components, spares and accessories by description, so the credit entitlement was not confined to particular chapters alone. On that interpretation, duty-paid components, spares and accessories used in pollution control equipment in the factory qualified for Modvat credit because they were used in relation to manufacture. The Board's Circular No. 276/110/96-TRU dated 2-12-1996 was treated as governing the dispute for the relevant period, and the Revenue's objection failed. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117730