https://www.taxtmi.com/caselaws?id=377026 Goods under Chapter 8424, other than expressly excluded fire extinguishers, were treated as eligible capital goods for Modvat credit under Rule 57Q because the exclusion in the tariff table was limited to the items specifically named. Parts of conveyors under Chapter 8431 were not eligible as components, spares or accessories where the underlying goods fell within an express exclusion, and a circular could not enlarge the scope of the credit entry or override the table's plain language. Credit was therefore sustained only for the non-excluded Chapter 8424 goods and disallowed for the excluded conveyor parts. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377026 Goods under Chapter 8424, other than expressly excluded fire extinguishers, were treated as eligible capital goods for Modvat credit under Rule 57Q because the exclusion in the tariff table was limited to the items specifically named. Parts of conveyors under Chapter 8431 were not eligible as components, spares or accessories where the underlying goods fell within an express exclusion, and a circular could not enlarge the scope of the credit entry or override the table's plain language. Credit was therefore sustained only for the non-excluded Chapter 8424 goods and disallowed for the excluded conveyor parts. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377026