https://www.taxtmi.com/caselaws?id=87248 A boiler used in a sugar factory was treated as an essential and integral part of the plant and machinery because it supplied the energy required to run the manufacturing process. On that basis, it qualified as capital goods under Rule 57Q and Modvat credit was admissible. The later notification expressly including boilers in the capital goods list from 16-3-1995 was treated as clarificatory, not as creating a new entitlement. An item already falling within the functional concept of plant and machinery does not lose capital goods status merely because it was later specifically named. en-us Fri, 22 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87248 A boiler used in a sugar factory was treated as an essential and integral part of the plant and machinery because it supplied the energy required to run the manufacturing process. On that basis, it qualified as capital goods under Rule 57Q and Modvat credit was admissible. The later notification expressly including boilers in the capital goods list from 16-3-1995 was treated as clarificatory, not as creating a new entitlement. An item already falling within the functional concept of plant and machinery does not lose capital goods status merely because it was later specifically named. Case-Laws Central Excise Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87248