https://www.taxtmi.com/caselaws?id=30927 Electrical spares used for a roll grinding machine were treated as spare parts of eligible machinery and therefore qualified as capital goods for Modvat credit under Rule 57Q read with Explanation 1(b); the disallowance was unsustainable. A drilling machine used in workshop maintenance for production-related machinery was also held eligible for Modvat credit, following binding precedent on workshop maintenance equipment; the Revenue's contrary single-member rulings were not followed. The order denying credit was set aside and credit was allowed on both issues. en-us Mon, 08 Oct 2007 00:00:00 +0530 Tue, 07 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30927 Electrical spares used for a roll grinding machine were treated as spare parts of eligible machinery and therefore qualified as capital goods for Modvat credit under Rule 57Q read with Explanation 1(b); the disallowance was unsustainable. A drilling machine used in workshop maintenance for production-related machinery was also held eligible for Modvat credit, following binding precedent on workshop maintenance equipment; the Revenue's contrary single-member rulings were not followed. The order denying credit was set aside and credit was allowed on both issues. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30927