https://www.taxtmi.com/caselaws?id=51490 Modvat credit was held admissible on steel channels and steel sheets used to fabricate a chimney for DG sets because the DG sets were treated as capital goods under Chapter 85 and covered by Rule 57Q. The chimney was treated as an accessory of the DG set, and accessories of specified capital goods also qualified for credit. Credit could not be denied merely because the inputs were not used as standalone parts of the DG set; their use in fabricating an eligible accessory was sufficient. The denial of credit was therefore unsustainable. en-us Tue, 11 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51490 Modvat credit was held admissible on steel channels and steel sheets used to fabricate a chimney for DG sets because the DG sets were treated as capital goods under Chapter 85 and covered by Rule 57Q. The chimney was treated as an accessory of the DG set, and accessories of specified capital goods also qualified for credit. Credit could not be denied merely because the inputs were not used as standalone parts of the DG set; their use in fabricating an eligible accessory was sufficient. The denial of credit was therefore unsustainable. Case-Laws Central Excise Tue, 11 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51490