https://www.taxtmi.com/caselaws?id=85625 Rule 57Q was construed broadly to cover not only machinery directly used in production, but also components, accessories and equipment that assist the manufacturing process. On that basis, electric wires and cables were treated as capital goods, and an E.O.T. crane used inside the factory for shifting raw material, feeding the furnace, and moving semi-finished and finished goods was also held eligible. The Modvat credit claim based on gate passes relating to 1-4-1994 was not finally decided, because the record was incomplete on whether duty had been suffered and whether the supporting documents verified entitlement; that issue was remanded for fresh examination. en-us Tue, 23 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85625 Rule 57Q was construed broadly to cover not only machinery directly used in production, but also components, accessories and equipment that assist the manufacturing process. On that basis, electric wires and cables were treated as capital goods, and an E.O.T. crane used inside the factory for shifting raw material, feeding the furnace, and moving semi-finished and finished goods was also held eligible. The Modvat credit claim based on gate passes relating to 1-4-1994 was not finally decided, because the record was incomplete on whether duty had been suffered and whether the supporting documents verified entitlement; that issue was remanded for fresh examination. Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85625