https://www.taxtmi.com/caselaws?id=88157 Wires, cables, control panels, cable glands, micro switches, modules, chain pulley blocks and related plant items were treated as capital goods for Modvat credit because Rule 57Q covers machines, plant, equipment and their components, spare parts and accessories used in production or processing. The Tribunal applied the functional integration test, holding that an item need not directly change raw material if it is an essential part of a continuous manufacturing process and necessary for the plant's operation. On that basis, items 1 to 8 were eligible for credit. Items 9 to 13 were not pressed and were therefore not examined on merits. en-us Tue, 11 Feb 1997 00:00:00 +0530 Thu, 15 Sep 2011 14:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88157 Wires, cables, control panels, cable glands, micro switches, modules, chain pulley blocks and related plant items were treated as capital goods for Modvat credit because Rule 57Q covers machines, plant, equipment and their components, spare parts and accessories used in production or processing. The Tribunal applied the functional integration test, holding that an item need not directly change raw material if it is an essential part of a continuous manufacturing process and necessary for the plant's operation. On that basis, items 1 to 8 were eligible for credit. Items 9 to 13 were not pressed and were therefore not examined on merits. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88157