https://www.taxtmi.com/caselaws?id=86633 A densitometer used in a factory to measure optical density and verify the strength and quality of photographic chemicals was treated as capital goods eligible for Modvat credit under Rule 57Q. Although the instrument did not itself produce or process goods or change any substance, it was found to be an essential requisite in the manufacturing plant and therefore part of the plant for credit purposes. The denial of Modvat credit was set aside, with consequential relief to the assessee. en-us Sat, 15 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86633 A densitometer used in a factory to measure optical density and verify the strength and quality of photographic chemicals was treated as capital goods eligible for Modvat credit under Rule 57Q. Although the instrument did not itself produce or process goods or change any substance, it was found to be an essential requisite in the manufacturing plant and therefore part of the plant for credit purposes. The denial of Modvat credit was set aside, with consequential relief to the assessee. Case-Laws Central Excise Sat, 15 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86633