https://www.taxtmi.com/caselaws?id=3904 Amended Rule 57Q allowed capital goods credit on electric generating sets and, by extension, their components, spare parts and accessories, so credit was admissible on accessories to DG sets received during the operative period. The same rule excluded goods classifiable under Heading 84.31, and that exclusion also applied to spare parts such as screws, clip plates and similar items, so credit was not admissible on the road milling machine-related items. For a Surface Miner and its spares used in a captive mine, eligibility depended on proof that the equipment was in fact used in a captive mine; absent that factual determination, the question remained open pending verification. en-us Wed, 28 Nov 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3904 Amended Rule 57Q allowed capital goods credit on electric generating sets and, by extension, their components, spare parts and accessories, so credit was admissible on accessories to DG sets received during the operative period. The same rule excluded goods classifiable under Heading 84.31, and that exclusion also applied to spare parts such as screws, clip plates and similar items, so credit was not admissible on the road milling machine-related items. For a Surface Miner and its spares used in a captive mine, eligibility depended on proof that the equipment was in fact used in a captive mine; absent that factual determination, the question remained open pending verification. Case-Laws Central Excise Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3904