https://www.taxtmi.com/caselaws?id=121524 Credit under Rule 57Q was held admissible for computers and plotters because they were not specifically excluded at the material time and had a functional nexus with manufacture by being used to produce computer-aided designs for machinery and parts. Input credit under Rule 57A was also held admissible for lubricating oil for the period before 1-3-1997, on the basis that it remained eligible as input credit despite later treatment as capital goods, consistent with the Larger Bench view relied on in the order. The denial of credit was therefore found unsustainable, and the assessee was entitled to relief on both categories. en-us Mon, 26 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 13:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121524 Credit under Rule 57Q was held admissible for computers and plotters because they were not specifically excluded at the material time and had a functional nexus with manufacture by being used to produce computer-aided designs for machinery and parts. Input credit under Rule 57A was also held admissible for lubricating oil for the period before 1-3-1997, on the basis that it remained eligible as input credit despite later treatment as capital goods, consistent with the Larger Bench view relied on in the order. The denial of credit was therefore found unsustainable, and the assessee was entitled to relief on both categories. Case-Laws Central Excise Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121524