https://www.taxtmi.com/caselaws?id=240913 Goods classifiable under Heading 90.32, including components, spares and accessories, are treated as capital goods for Rule 57Q, so the distribution control system and its low-frequency transmission component are covered for credit. Welding machines and welding electrodes used for repair and maintenance of plant and machinery are also stated to be credit-eligible, relying on binding precedent affirmed by the Supreme Court. The note records that credit disallowance on these items was not sustainable and that relief followed for the eligible capital goods. en-us Wed, 05 Jun 2013 00:00:00 +0530 Tue, 31 Dec 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240913 Goods classifiable under Heading 90.32, including components, spares and accessories, are treated as capital goods for Rule 57Q, so the distribution control system and its low-frequency transmission component are covered for credit. Welding machines and welding electrodes used for repair and maintenance of plant and machinery are also stated to be credit-eligible, relying on binding precedent affirmed by the Supreme Court. The note records that credit disallowance on these items was not sustainable and that relief followed for the eligible capital goods. Case-Laws Central Excise Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240913