https://www.taxtmi.com/caselaws?id=563 Rule 57Q credit was available for U.V. lamp, fluorescent tube and U.V. radiating tube used as parts of a printing machine, even though their individual tariff classification might otherwise fall outside the specified heading. The Tribunal relied on the Board's clarification dated 2-12-1996 that components, parts, spares and accessories of specified goods qualify for credit irrespective of classification, and treated the printing machine as specified capital goods whose component parts also met the rule. On that basis, the earlier contrary view was held incorrect in law, the impugned order was set aside, and Modvat credit was granted to the assessee. en-us Wed, 12 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=563 Rule 57Q credit was available for U.V. lamp, fluorescent tube and U.V. radiating tube used as parts of a printing machine, even though their individual tariff classification might otherwise fall outside the specified heading. The Tribunal relied on the Board's clarification dated 2-12-1996 that components, parts, spares and accessories of specified goods qualify for credit irrespective of classification, and treated the printing machine as specified capital goods whose component parts also met the rule. On that basis, the earlier contrary view was held incorrect in law, the impugned order was set aside, and Modvat credit was granted to the assessee. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=563