https://www.taxtmi.com/caselaws?id=54952 Capital goods credit was admissible for items used as parts or components of a cement manufacturing plant under Rule 57Q, because the goods were used for erection and expansion of the cement mill and as supporting structure components. On the admitted facts, clause (b) of Explanation (1) to Rule 57Q treated such parts and components of plant as eligible capital goods, and the lower appellate authority's grant of credit was supported by the legal position and case law. The Revenue's challenge therefore failed. en-us Fri, 26 Aug 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54952 Capital goods credit was admissible for items used as parts or components of a cement manufacturing plant under Rule 57Q, because the goods were used for erection and expansion of the cement mill and as supporting structure components. On the admitted facts, clause (b) of Explanation (1) to Rule 57Q treated such parts and components of plant as eligible capital goods, and the lower appellate authority's grant of credit was supported by the legal position and case law. The Revenue's challenge therefore failed. Case-Laws Central Excise Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54952