https://www.taxtmi.com/caselaws?id=53445 Plain plates cut to size and used as spares for boilers and other capital goods in sugar manufacture were treated as eligible for Modvat credit. Applying a liberal interpretation of Rule 57Q, the goods were regarded as capital goods when used for maintenance purposes integrally connected with production, and the earlier distinction against plates used in workshop maintenance was held inapplicable on these facts. The denial of credit was therefore set aside and consequential relief followed. en-us Mon, 19 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53445 Plain plates cut to size and used as spares for boilers and other capital goods in sugar manufacture were treated as eligible for Modvat credit. Applying a liberal interpretation of Rule 57Q, the goods were regarded as capital goods when used for maintenance purposes integrally connected with production, and the earlier distinction against plates used in workshop maintenance was held inapplicable on these facts. The denial of credit was therefore set aside and consequential relief followed. Case-Laws Central Excise Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53445