https://www.taxtmi.com/caselaws?id=87828 A portable digital moisture meter used to check moisture content during textile processing was treated as capital goods under Rule 57Q because it functioned as a testing instrument directly connected with production and was necessary to maintain quality and complete manufacture. The prior Revenue authorities were distinguished on the facts, as manufacture was not practicable without measuring moisture content with the instrument. Modvat credit was therefore allowable on the meter and its spares. en-us Fri, 17 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87828 A portable digital moisture meter used to check moisture content during textile processing was treated as capital goods under Rule 57Q because it functioned as a testing instrument directly connected with production and was necessary to maintain quality and complete manufacture. The prior Revenue authorities were distinguished on the facts, as manufacture was not practicable without measuring moisture content with the instrument. Modvat credit was therefore allowable on the meter and its spares. Case-Laws Central Excise Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87828