https://www.taxtmi.com/caselaws?id=85696 Equipment used for quality testing and measurement of raw materials and finished dry cell batteries was treated as capital goods under Rule 57Q because the testing stage was an essential part of manufacture. The electrically heated muffle furnace, ampere meter, volt meter and vacuum pump were used to test carbon rods, verify raw materials and confirm finished products before market clearance. As the manufacturing process was incomplete without this testing, the items were regarded as appliances used in or for the process of manufacture and were eligible for Modvat credit. en-us Wed, 31 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85696 Equipment used for quality testing and measurement of raw materials and finished dry cell batteries was treated as capital goods under Rule 57Q because the testing stage was an essential part of manufacture. The electrically heated muffle furnace, ampere meter, volt meter and vacuum pump were used to test carbon rods, verify raw materials and confirm finished products before market clearance. As the manufacturing process was incomplete without this testing, the items were regarded as appliances used in or for the process of manufacture and were eligible for Modvat credit. Case-Laws Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85696