https://www.taxtmi.com/caselaws?id=170574 Modvat credit was treated as admissible on pressure gauge, FBC boiler fans and similar goods where they functioned as accessories or components of machinery used in paper manufacture. The analysis applied Rule 57Q and reasoned that items forming part of the pulp mill and boiler, and thereby enhancing their efficiency, retained the character of eligible accessories or components. For the remaining disputed items, the record was said to contain no contrary discussion by the lower authority, and they were also regarded as components or accessories of machines used in manufacture. The denial of credit was therefore considered unsustainable on the stated facts. en-us Fri, 30 Jul 2010 00:00:00 +0530 Tue, 02 Jun 2015 16:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170574 Modvat credit was treated as admissible on pressure gauge, FBC boiler fans and similar goods where they functioned as accessories or components of machinery used in paper manufacture. The analysis applied Rule 57Q and reasoned that items forming part of the pulp mill and boiler, and thereby enhancing their efficiency, retained the character of eligible accessories or components. For the remaining disputed items, the record was said to contain no contrary discussion by the lower authority, and they were also regarded as components or accessories of machines used in manufacture. The denial of credit was therefore considered unsustainable on the stated facts. Case-Laws Central Excise Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170574