https://www.taxtmi.com/caselaws?id=86857 Switch boards used in a manufacturing unit's power distribution and control system were treated as capable of qualifying as capital goods for Modvat credit under Rule 57Q because they played an indirect but substantial role in regulating and synchronising power supply to the plant. The view that credit was available only for items directly used in manufacture was rejected as too narrow for the stay stage. On the record, a prima facie entitlement to credit was found, so denial of credit on absence of direct use was not accepted for interim relief and recovery remained in abeyance. en-us Tue, 24 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86857 Switch boards used in a manufacturing unit's power distribution and control system were treated as capable of qualifying as capital goods for Modvat credit under Rule 57Q because they played an indirect but substantial role in regulating and synchronising power supply to the plant. The view that credit was available only for items directly used in manufacture was rejected as too narrow for the stay stage. On the record, a prima facie entitlement to credit was found, so denial of credit on absence of direct use was not accepted for interim relief and recovery remained in abeyance. Case-Laws Central Excise Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86857