https://www.taxtmi.com/caselaws?id=88146 Wires and cables, as well as fork lifts, were treated as eligible Modvat credit capital goods under Rule 57Q because earlier Tribunal decisions recognised their nexus with the manufacturing process. Air-conditioners used in a control building or control room were not eligible, since their use in production was not established and they did not participate in the manufacture of the finished product. The stated principle is that capital goods qualify for credit only where they have the requisite manufacturing nexus; items used merely for ancillary environmental control do not qualify. en-us Mon, 02 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88146 Wires and cables, as well as fork lifts, were treated as eligible Modvat credit capital goods under Rule 57Q because earlier Tribunal decisions recognised their nexus with the manufacturing process. Air-conditioners used in a control building or control room were not eligible, since their use in production was not established and they did not participate in the manufacture of the finished product. The stated principle is that capital goods qualify for credit only where they have the requisite manufacturing nexus; items used merely for ancillary environmental control do not qualify. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88146