https://www.taxtmi.com/caselaws?id=470 The appellant successfully appealed against the disallowance of modvat credit for specific items, including a high temperature color close circuit TV, mechanical interlock, and assembled expansion joints. The court ruled in favor of the appellant, determining that these items qualified as accessories or components of specified goods used in the factory, making them eligible for capital goods benefit under Rule 57Q. As a result, the impugned order disallowing the credit was set aside, and the appeal was allowed. en-us Tue, 31 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470 The appellant successfully appealed against the disallowance of modvat credit for specific items, including a high temperature color close circuit TV, mechanical interlock, and assembled expansion joints. The court ruled in favor of the appellant, determining that these items qualified as accessories or components of specified goods used in the factory, making them eligible for capital goods benefit under Rule 57Q. As a result, the impugned order disallowing the credit was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470