https://www.taxtmi.com/caselaws?id=54885 Fire extinguishers were held not to qualify as accessories of a cement manufacturing plant for capital goods credit because they operate only as safety devices and were specifically excluded from Modvatable capital goods from 1-3-97. Credit on lubricating oil was allowed on a defaced duplicate invoice accepted as the proper document, and credit on bearings was allowed on the triplicate EDI Bill of Entry recognised for CVD credit. Credit on T.C. bits failed because it was supported by a quadruplicate invoice, and welding electrodes failed because they were used for repairs and maintenance, not specified capital goods during the relevant period. en-us Fri, 19 Aug 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54885 Fire extinguishers were held not to qualify as accessories of a cement manufacturing plant for capital goods credit because they operate only as safety devices and were specifically excluded from Modvatable capital goods from 1-3-97. Credit on lubricating oil was allowed on a defaced duplicate invoice accepted as the proper document, and credit on bearings was allowed on the triplicate EDI Bill of Entry recognised for CVD credit. Credit on T.C. bits failed because it was supported by a quadruplicate invoice, and welding electrodes failed because they were used for repairs and maintenance, not specified capital goods during the relevant period. Case-Laws Central Excise Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54885