circumstances, the goods falling under specific heading numbers have been set out in column (2) against serial numbers. The components, spares and accessories of the goods specified against serial numbers 1 to 4 alone are referred and without specific heading numbers. Moulds and dies, the refractories and refractory materials, tubes and pipes and fittings thereof used in the factory, pollution control equipment, lubricating oils, greases, cutting oils and coolants are the items or capital goods which have been set out without reference to any heading numbers. In referring to grinding wheels and the like goods falling under sub-heading No. 6801.10, description is once again referable to serial numbers 1 and 2. Therefore, when internal combustion engines are excluded from the description of capital goods falling within the Schedule to the Central Excise Tariff Act, 1985 and used in the factory of the manufacturer under the Table but what is included are all goods falling under Chapter 84, then, it is apparent that the intent was to give benefit or to allow availing of Modvat Credit either on goods falling in heading numbers or goods falling under Chapter but with Chapter number clarified and identified. Therein also number of goods falling under that Chapter are described in the column 2. Even in relation to all goods falling under Chapter 85 against serial number 3, there are certain deletions or exclusions. Similar is the position in relation to serial number 4. The components, spares and accessories of the goods
