https://www.taxtmi.com/caselaws?id=87256 Goods integral to the operation of plant and machinery, or performing essential manufacturing, control, handling, testing, filtering, or safety functions, were treated as capital goods for Modvat credit under Rule 57Q. Electrical and control items such as motors, panels, cables, transformers, batteries and related parts were allowed where their plant use was shown, while unspecified items were excluded. Material handling machinery, pollution control equipment, refractory bricks and lining material, measuring and testing instruments, filtering assemblies, and selected clinker and cement mill machinery items were accepted as eligible capital goods when connected with the manufacturing process. en-us Tue, 26 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87256 Goods integral to the operation of plant and machinery, or performing essential manufacturing, control, handling, testing, filtering, or safety functions, were treated as capital goods for Modvat credit under Rule 57Q. Electrical and control items such as motors, panels, cables, transformers, batteries and related parts were allowed where their plant use was shown, while unspecified items were excluded. Material handling machinery, pollution control equipment, refractory bricks and lining material, measuring and testing instruments, filtering assemblies, and selected clinker and cement mill machinery items were accepted as eligible capital goods when connected with the manufacturing process. Case-Laws Central Excise Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87256