https://www.taxtmi.com/caselaws?id=85614 Rule 57Q was construed broadly to cover machines, equipment, plant, tools, apparatus and their components or accessories used in producing or processing goods, even where they do not directly effect the change in the goods. On that enlarged reading, chilled water coil and a weighing machine were treated as capital goods for Modvat purposes, and the denial of Modvat credit was not sustained in favour of the assessee. en-us Tue, 16 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85614 Rule 57Q was construed broadly to cover machines, equipment, plant, tools, apparatus and their components or accessories used in producing or processing goods, even where they do not directly effect the change in the goods. On that enlarged reading, chilled water coil and a weighing machine were treated as capital goods for Modvat purposes, and the denial of Modvat credit was not sustained in favour of the assessee. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85614