https://www.taxtmi.com/caselaws?id=87195 A fully automatic control panel used to start and regulate a 150 KW motor in a chemical manufacturing unit was treated as capital goods for Modvat credit purposes under Rule 57Q. The Tribunal held that electrical control panels and similar regulating devices, when integral to the effective functioning of production machinery and necessary for its operation, fall within the scope of Explanation 1(a) to Rule 57Q. As no contrary authority on the specific item was shown, the panel qualified for credit because it supported the machinery's working even though it did not itself produce goods. en-us Thu, 10 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87195 A fully automatic control panel used to start and regulate a 150 KW motor in a chemical manufacturing unit was treated as capital goods for Modvat credit purposes under Rule 57Q. The Tribunal held that electrical control panels and similar regulating devices, when integral to the effective functioning of production machinery and necessary for its operation, fall within the scope of Explanation 1(a) to Rule 57Q. As no contrary authority on the specific item was shown, the panel qualified for credit because it supported the machinery's working even though it did not itself produce goods. Case-Laws Central Excise Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87195