https://www.taxtmi.com/caselaws?id=87212 Insulated copper cables and wires used to transmit power within the factory were treated as capital goods under Rule 57Q because the definition is broad and extends beyond main production machinery to components, spares and accessories essential for the plant's effective running. The cables were necessary to supply power for operating manufacturing machinery and were therefore an integral part of the plant and machinery used in manufacture. On that basis, Modvat credit was held admissible on the cables and wires, and the denial of credit was set aside. en-us Tue, 22 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87212 Insulated copper cables and wires used to transmit power within the factory were treated as capital goods under Rule 57Q because the definition is broad and extends beyond main production machinery to components, spares and accessories essential for the plant's effective running. The cables were necessary to supply power for operating manufacturing machinery and were therefore an integral part of the plant and machinery used in manufacture. On that basis, Modvat credit was held admissible on the cables and wires, and the denial of credit was set aside. Case-Laws Central Excise Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87212