https://www.taxtmi.com/caselaws?id=49776 Modvat credit under Rule 57Q was admissible for switch gear panels, protection chain for tyres, and a logic controller as capital goods. Switch gear panels were treated as eligible because switches and panel boards used as components or spare parts of plant had already been recognised for credit. Protection chains for tyres were regarded as accessories to dumpers used in material transport, and material handling equipment had also been held eligible. The logic controller was treated as a process-control instrument used to regulate operation timing or sequence. The Tribunal followed its earlier decisions on similar goods and upheld credit on all disputed items. en-us Fri, 10 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49776 Modvat credit under Rule 57Q was admissible for switch gear panels, protection chain for tyres, and a logic controller as capital goods. Switch gear panels were treated as eligible because switches and panel boards used as components or spare parts of plant had already been recognised for credit. Protection chains for tyres were regarded as accessories to dumpers used in material transport, and material handling equipment had also been held eligible. The logic controller was treated as a process-control instrument used to regulate operation timing or sequence. The Tribunal followed its earlier decisions on similar goods and upheld credit on all disputed items. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49776