https://www.taxtmi.com/caselaws?id=49022 Welding electrodes used only for repair and maintenance of machinery were not eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. Goods classified under Heading 83.11 did not fall within the specified capital goods categories, and their use in maintenance did not make them components, spares or accessories of any machine, sub-assembly or assembly. The rule did not extend to goods used merely to maintain capital goods, so the claim to credit was rejected in favour of the Revenue. en-us Mon, 13 Jun 2005 00:00:00 +0530 Mon, 13 May 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49022 Welding electrodes used only for repair and maintenance of machinery were not eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. Goods classified under Heading 83.11 did not fall within the specified capital goods categories, and their use in maintenance did not make them components, spares or accessories of any machine, sub-assembly or assembly. The rule did not extend to goods used merely to maintain capital goods, so the claim to credit was rejected in favour of the Revenue. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49022