https://www.taxtmi.com/caselaws?id=87857 Electric wires and cables used to supply electricity in a manufacturing plant were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal applied the principle that the direct-use test is not decisive where components, spare parts, or accessories are essential for operating plant or machinery. Cables necessary for running manufacturing machinery were therefore covered by the credit scheme, and denial of Modvat credit was set aside. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87857 Electric wires and cables used to supply electricity in a manufacturing plant were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal applied the principle that the direct-use test is not decisive where components, spare parts, or accessories are essential for operating plant or machinery. Cables necessary for running manufacturing machinery were therefore covered by the credit scheme, and denial of Modvat credit was set aside. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87857