https://www.taxtmi.com/caselaws?id=88182 Electric control panels installed in a plant were held eligible for Modvat credit under Rule 57Q because a panel forming part of the plant qualifies as capital goods, including under Heading 85.37 of the Central Excise Tariff. The rejection based on the panel not itself producing, processing, or changing the goods was not accepted, and the denial of credit was found unsustainable. en-us Mon, 09 Mar 1998 00:00:00 +0530 Thu, 15 Sep 2011 16:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88182 Electric control panels installed in a plant were held eligible for Modvat credit under Rule 57Q because a panel forming part of the plant qualifies as capital goods, including under Heading 85.37 of the Central Excise Tariff. The rejection based on the panel not itself producing, processing, or changing the goods was not accepted, and the denial of credit was found unsustainable. Case-Laws Central Excise Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88182