https://www.taxtmi.com/caselaws?id=121865 Modvat credit under Rule 57Q was treated as admissible on parts, components and accessories used with capital goods. The Board's clarificatory circular was read as removing any distinction between such items and supporting credit eligibility, so the appellate allowance of credit was considered justified. The assessee therefore succeeded on the question of admissibility of credit for these items used with capital goods. en-us Wed, 25 Apr 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121865 Modvat credit under Rule 57Q was treated as admissible on parts, components and accessories used with capital goods. The Board's clarificatory circular was read as removing any distinction between such items and supporting credit eligibility, so the appellate allowance of credit was considered justified. The assessee therefore succeeded on the question of admissibility of credit for these items used with capital goods. Case-Laws Central Excise Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121865