https://www.taxtmi.com/caselaws?id=119617 Capital goods credit was available on the chiller plant under Rule 57Q because the imported goods were classified under Chapter Heading 84.18, which was covered by the relevant notification table. The reference to Heading 85.18 in Notification No. 6/97-C.E. (N.T.) was not treated as a mere misprint for Heading 84.18, but the classification records showed that the goods themselves fell within the eligible heading. On that basis, the original authority's grant of credit was supported and the appellants were entitled to capital goods credit on the subject goods. en-us Fri, 21 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 12:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119617 Capital goods credit was available on the chiller plant under Rule 57Q because the imported goods were classified under Chapter Heading 84.18, which was covered by the relevant notification table. The reference to Heading 85.18 in Notification No. 6/97-C.E. (N.T.) was not treated as a mere misprint for Heading 84.18, but the classification records showed that the goods themselves fell within the eligible heading. On that basis, the original authority's grant of credit was supported and the appellants were entitled to capital goods credit on the subject goods. Case-Laws Central Excise Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119617