https://www.taxtmi.com/caselaws?id=52252 Credit under Rule 57Q for HR/CR sheets, HR/SS plates and plain plates depended on proving that they were components or spares of identified eligible machinery; without specific identification of the machinery and its nexus to the goods, the claim failed and credit was denied. Thermocouples were treated as falling under Heading 90.33 and were not accepted as capital goods for Modvat purposes, so credit on them was also denied. The text states that a claimant must establish the relevant machine, the tariff-linked eligibility of that machine, and the actual connection of the goods to that capital asset before Modvat credit can be allowed. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 04 Oct 2010 14:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52252 Credit under Rule 57Q for HR/CR sheets, HR/SS plates and plain plates depended on proving that they were components or spares of identified eligible machinery; without specific identification of the machinery and its nexus to the goods, the claim failed and credit was denied. Thermocouples were treated as falling under Heading 90.33 and were not accepted as capital goods for Modvat purposes, so credit on them was also denied. The text states that a claimant must establish the relevant machine, the tariff-linked eligibility of that machine, and the actual connection of the goods to that capital asset before Modvat credit can be allowed. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52252