https://www.taxtmi.com/caselaws?id=166254 Entitlement to credit under Rule 57Q depended on whether the duty related to goods specified in the tariff schedule, and the record did not clearly establish that the supply was only of tariff-covered parts. The repair and testing order, together with the bill, primarily reflected repair and testing of the rotor assembly, with only incidental supply of new diode plates. Because the Tribunal had not examined whether that activity or supply answered the relevant tariff description, its relief could not stand and the matter was remitted for fresh consideration. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 08 Sep 2014 11:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166254 Entitlement to credit under Rule 57Q depended on whether the duty related to goods specified in the tariff schedule, and the record did not clearly establish that the supply was only of tariff-covered parts. The repair and testing order, together with the bill, primarily reflected repair and testing of the rotor assembly, with only incidental supply of new diode plates. Because the Tribunal had not examined whether that activity or supply answered the relevant tariff description, its relief could not stand and the matter was remitted for fresh consideration. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166254