https://www.taxtmi.com/caselaws?id=87466 Modvat credit under Rule 57Q was allowed for equipment used in the cement manufacturing process where the items performed an integral functional role in production. Copper, aluminium and PVC cables were treated as eligible because they enabled electrically driven machinery to operate; resistance temperature detectors and thermocouples were eligible as temperature-monitoring devices essential to manufacture; the distribution control system was accepted as control and switching equipment; filter bags were treated as part of the processing function; and static convertors were accepted as part of the variable speed drive. Rupture disc was held ineligible because it was only a safety device and not a component or part of machinery bringing about manufacture. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87466 Modvat credit under Rule 57Q was allowed for equipment used in the cement manufacturing process where the items performed an integral functional role in production. Copper, aluminium and PVC cables were treated as eligible because they enabled electrically driven machinery to operate; resistance temperature detectors and thermocouples were eligible as temperature-monitoring devices essential to manufacture; the distribution control system was accepted as control and switching equipment; filter bags were treated as part of the processing function; and static convertors were accepted as part of the variable speed drive. Rupture disc was held ineligible because it was only a safety device and not a component or part of machinery bringing about manufacture. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87466