https://www.taxtmi.com/caselaws?id=87123 Specified items used in cement manufacture were treated as eligible Modvat credit capital goods under Rule 57Q because their function brought them within the rule's scope. Refractory materials, fire bricks and linings were regarded as essential to kiln operations, while hammer parts, conveyor belts, fibre bulk, mechanical spares, electrical machinery and spares, instruments, tools, and oil compression ring and gear-related parts were accepted as parts, accessories, spares or equipment used in the plant and machinery. Dust collecting and filter bags were also treated as pollution-control devices forming part of the manufacturing process. The disallowance was therefore set aside to that extent. en-us Tue, 16 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87123 Specified items used in cement manufacture were treated as eligible Modvat credit capital goods under Rule 57Q because their function brought them within the rule's scope. Refractory materials, fire bricks and linings were regarded as essential to kiln operations, while hammer parts, conveyor belts, fibre bulk, mechanical spares, electrical machinery and spares, instruments, tools, and oil compression ring and gear-related parts were accepted as parts, accessories, spares or equipment used in the plant and machinery. Dust collecting and filter bags were also treated as pollution-control devices forming part of the manufacturing process. The disallowance was therefore set aside to that extent. Case-Laws Central Excise Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87123