https://www.taxtmi.com/caselaws?id=88386 Electrical and electronic equipment and spares used for the proper working, regulation, control and protection of manufacturing machinery were treated as capital goods eligible for Modvat credit, following earlier Tribunal view and the broader scope reflected by the amendment to Rule 57Q. Refractory bricks and refractory lining material used for kiln lining were also held eligible, as they were essential to plant functioning and the amendment was treated as clarificatory. Material handling equipment integrally connected with handling, lifting and movement of raw and semi-finished goods was likewise held eligible. Pollution control equipment/spares and miscellaneous items were not shown to be directly or integrally connected with manufacture and were held ineligible. en-us Wed, 25 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88386 Electrical and electronic equipment and spares used for the proper working, regulation, control and protection of manufacturing machinery were treated as capital goods eligible for Modvat credit, following earlier Tribunal view and the broader scope reflected by the amendment to Rule 57Q. Refractory bricks and refractory lining material used for kiln lining were also held eligible, as they were essential to plant functioning and the amendment was treated as clarificatory. Material handling equipment integrally connected with handling, lifting and movement of raw and semi-finished goods was likewise held eligible. Pollution control equipment/spares and miscellaneous items were not shown to be directly or integrally connected with manufacture and were held ineligible. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88386