https://www.taxtmi.com/caselaws?id=52580 UV lamps and fluorescent tubes were held not to qualify as capital goods for Modvat credit under Rule 57Q because they were not parts of any specific machine and were classifiable under Heading 85.39, which was outside the covered tariff entries. Credit was therefore wrongly availed and was disallowed. As the availment was improper, penalty for wrongful credit was also sustained against the assessee. en-us Mon, 08 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 16:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52580 UV lamps and fluorescent tubes were held not to qualify as capital goods for Modvat credit under Rule 57Q because they were not parts of any specific machine and were classifiable under Heading 85.39, which was outside the covered tariff entries. Credit was therefore wrongly availed and was disallowed. As the availment was improper, penalty for wrongful credit was also sustained against the assessee. Case-Laws Central Excise Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52580