https://www.taxtmi.com/caselaws?id=86050 Rule 57Q permitted Modvat credit on duty-paid capital goods used in manufacture, and its broad definition covered machinery, plant, equipment, apparatus, tools, appliances, components, spare parts and accessories used in production. Chilled water coils were treated as an integral part of the air handling unit needed to maintain the coating room temperature, without which the photoreceptor drum could not be manufactured, so credit was admissible. The weighing machine was used to weigh raw materials and products, an essential step in manufacture, so credit was also admissible. The Tribunal's approach was consistent with precedents on items integrally connected with production, and no referable question of law arose. en-us Wed, 13 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86050 Rule 57Q permitted Modvat credit on duty-paid capital goods used in manufacture, and its broad definition covered machinery, plant, equipment, apparatus, tools, appliances, components, spare parts and accessories used in production. Chilled water coils were treated as an integral part of the air handling unit needed to maintain the coating room temperature, without which the photoreceptor drum could not be manufactured, so credit was admissible. The weighing machine was used to weigh raw materials and products, an essential step in manufacture, so credit was also admissible. The Tribunal's approach was consistent with precedents on items integrally connected with production, and no referable question of law arose. Case-Laws Central Excise Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86050