2003 (9) TMI 635

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....i L. Narasimha Murthy, JDR, for the Respondent. [Order]. -  Whether Copper Wire Ropes are eligible for Modvat credit in terms of Rule 57Q of the Central Excise Rules, 1944 is an issue to be considered herein. 2. The Department has denied Modvat credit on the ground that since the item is falling under Chapter sub-heading No. 7413, the same is not eligible for Modvat credit. 3....

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....by their classification whereas Clause (d) covers goods by their description viz. components, spares and accessories of the said capital goods. It may be noted that there is a separate entry for components, spares and accessories and no reference has been made about their classification. As such, scope of this entry is not restricted only to the components, spares and accessories falling under Cha....