https://www.taxtmi.com/caselaws?id=88109 Rule 57Q of the Central Excise Rules, 1944 allowed Modvat credit on machines, machinery, plant, equipment, apparatus, tools or appliances used in production or processing. Applying the functional nexus test, items directly connected with manufacturing or forming part of the plant, including power cables, utility hoses, static convertors, fittings, trolley spares, PTFE transfer lines and rupture discs, were treated as eligible. General utility articles or items not shown to be part of the plant, such as a table top, petridish stand and fire extinguisher, were ineligible. Safety torch eligibility required verification of its use with the reactor. en-us Tue, 30 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88109 Rule 57Q of the Central Excise Rules, 1944 allowed Modvat credit on machines, machinery, plant, equipment, apparatus, tools or appliances used in production or processing. Applying the functional nexus test, items directly connected with manufacturing or forming part of the plant, including power cables, utility hoses, static convertors, fittings, trolley spares, PTFE transfer lines and rupture discs, were treated as eligible. General utility articles or items not shown to be part of the plant, such as a table top, petridish stand and fire extinguisher, were ineligible. Safety torch eligibility required verification of its use with the reactor. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88109