https://www.taxtmi.com/caselaws?id=52299 Rule 57Q Modvat credit for the relevant period was confined to tariff-specified capital goods, so welding electrodes under Heading 83.11 were excluded. Copper winding wire could not be shifted from input credit to capital goods credit where the claim was made only under Rule 57A, because goods claimed as inputs cannot later be reclassified as capital goods. MS sheets, angles, joints, shapes, sections and HR coils were also ineligible because the evidence showed use for fabrication and repair work, not as parts, accessories or components of machinery. The denial of credit across all disputed goods was therefore sustained. en-us Tue, 27 May 2003 00:00:00 +0530 Tue, 05 Oct 2010 10:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52299 Rule 57Q Modvat credit for the relevant period was confined to tariff-specified capital goods, so welding electrodes under Heading 83.11 were excluded. Copper winding wire could not be shifted from input credit to capital goods credit where the claim was made only under Rule 57A, because goods claimed as inputs cannot later be reclassified as capital goods. MS sheets, angles, joints, shapes, sections and HR coils were also ineligible because the evidence showed use for fabrication and repair work, not as parts, accessories or components of machinery. The denial of credit across all disputed goods was therefore sustained. Case-Laws Central Excise Tue, 27 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52299