https://www.taxtmi.com/caselaws?id=87860 Electrical wires and cables used inside the factory to carry power from the distribution board to machinery were treated as part of the plant and qualified as capital goods, because the supply system to the machine could not be artificially split. Ceramic refractories used to maintain furnace temperature for manufacture were regarded as component parts of the furnace and fell within the relevant explanation to Rule 57Q. G racks used for shifting, storing and packing glass products between manufacturing stages were treated as equipment essential to production and marketability. On that basis, all three items were held eligible for Modvat credit as capital goods under Rule 57Q. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87860 Electrical wires and cables used inside the factory to carry power from the distribution board to machinery were treated as part of the plant and qualified as capital goods, because the supply system to the machine could not be artificially split. Ceramic refractories used to maintain furnace temperature for manufacture were regarded as component parts of the furnace and fell within the relevant explanation to Rule 57Q. G racks used for shifting, storing and packing glass products between manufacturing stages were treated as equipment essential to production and marketability. On that basis, all three items were held eligible for Modvat credit as capital goods under Rule 57Q. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87860