2005 (11) TMI 115

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..... to the respondent in respect of iron and steel materials and parts and components used in the fabrication of Generator Set and crusher plant within the factory premises during the period Mar. to May,'99. He also allowed Modvat credit to the party in respect of components of Wagon Drill used in mines for lime stone excavation during the same period. Both were capital goods credit under Rule 57Q of .....

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..... of the CETA Schedule) and Crusher (Heading No. 84.74) were eligible capital goods for Modvat credit under Rule 57Q(1) as the Rule stood during the period of dispute. The parts and components in question were used in the fabrication of these capital goods. Hence the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1) was available to such parts and components as rightly held by ld. Commissione .....

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