https://www.taxtmi.com/caselaws?id=87777 Electronic weighing machines installed in a bottling plant were treated as capital goods for Modvat credit under Rule 57Q because they were used in the manufacturing process to ensure accurate proportioning of ingredients before bottling. The machines were regarded as components or accessories of the bottling plant, which was itself used for production, and were therefore held to fall within the scope of the relevant explanation to Rule 57Q. On that basis, credit on the disputed equipment was upheld and the challenge failed. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87777 Electronic weighing machines installed in a bottling plant were treated as capital goods for Modvat credit under Rule 57Q because they were used in the manufacturing process to ensure accurate proportioning of ingredients before bottling. The machines were regarded as components or accessories of the bottling plant, which was itself used for production, and were therefore held to fall within the scope of the relevant explanation to Rule 57Q. On that basis, credit on the disputed equipment was upheld and the challenge failed. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87777