https://www.taxtmi.com/caselaws?id=125712 Departmental maintainability objection failed where the Assistant Commissioner and Deputy Commissioner were treated as functionally interchangeable under the relevant framework, so a direction to file appeal through one officer was not invalid merely because the original order was passed by the other. Modvat credit was allowed on forged iron and steel articles, components, spares, accessories, and steel sheets, plates and structural items used in relation to capital goods. Credit could not be denied solely because some parts required machining before use, and the eligibility of components, spares and accessories followed that of the principal machine. Items not qualifying as capital goods could still qualify as inputs or raw materials on the facts. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 14:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125712 Departmental maintainability objection failed where the Assistant Commissioner and Deputy Commissioner were treated as functionally interchangeable under the relevant framework, so a direction to file appeal through one officer was not invalid merely because the original order was passed by the other. Modvat credit was allowed on forged iron and steel articles, components, spares, accessories, and steel sheets, plates and structural items used in relation to capital goods. Credit could not be denied solely because some parts required machining before use, and the eligibility of components, spares and accessories followed that of the principal machine. Items not qualifying as capital goods could still qualify as inputs or raw materials on the facts. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125712