https://www.taxtmi.com/caselaws?id=53443 Under the restricted capital goods regime in Rule 57Q/57AA, Modvat/Cenvat credit was available only for goods falling within the specified tariff headings or for their true components, spares or accessories. Welding electrodes were excluded because Heading 83.11 was not an eligible heading and they were not shown to be components of specified capital goods; credit was denied. Winding wires used to repair electric motors were treated as component parts of specified capital goods, so credit was allowed. Steel flat bars used to support the cane carrier chain were not themselves specified capital goods and did not qualify as components, spares or accessories; credit was denied. en-us Mon, 11 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53443 Under the restricted capital goods regime in Rule 57Q/57AA, Modvat/Cenvat credit was available only for goods falling within the specified tariff headings or for their true components, spares or accessories. Welding electrodes were excluded because Heading 83.11 was not an eligible heading and they were not shown to be components of specified capital goods; credit was denied. Winding wires used to repair electric motors were treated as component parts of specified capital goods, so credit was allowed. Steel flat bars used to support the cane carrier chain were not themselves specified capital goods and did not qualify as components, spares or accessories; credit was denied. Case-Laws Central Excise Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53443