https://www.taxtmi.com/caselaws?id=87078 Modvat credit as capital goods under Rule 57Q was treated as admissible for electric wires and cables, hubs and blades, switch gear, and HRC fuses because they were identifiable as parts, equipment or apparatus of plant and machinery. Malic Resins were not placed on the same footing, as no supporting decision was shown to bring them within the capital goods definition, and they were excluded from relief. The note therefore distinguishes between items integrally connected with plant and machinery and a material not sufficiently covered by precedent for capital goods treatment. en-us Thu, 07 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87078 Modvat credit as capital goods under Rule 57Q was treated as admissible for electric wires and cables, hubs and blades, switch gear, and HRC fuses because they were identifiable as parts, equipment or apparatus of plant and machinery. Malic Resins were not placed on the same footing, as no supporting decision was shown to bring them within the capital goods definition, and they were excluded from relief. The note therefore distinguishes between items integrally connected with plant and machinery and a material not sufficiently covered by precedent for capital goods treatment. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87078