https://www.taxtmi.com/caselaws?id=88389 Rule 57Q treated goods used in the factory as capital goods where they were integral to manufacture or formed component parts or accessories of plant and machinery used in production. On that basis, the ultrasonic multistorage cleaner, pneumatic cylinders used in the polymerisation reactor scraper, pneumatic and screw conveyors in the boiler installation, air filters and allied air-conditioning equipment, the electrode for the furnace pilot gun assembly, and the Uster Tester were all considered eligible for Modvat credit. The underlying principle was that equipment necessary for maintenance, material handling, environmental control, reactor activation, or testing essential to product completion fell within the rule. The disallowance of credit and penalty was therefore not sustainable. en-us Wed, 25 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88389 Rule 57Q treated goods used in the factory as capital goods where they were integral to manufacture or formed component parts or accessories of plant and machinery used in production. On that basis, the ultrasonic multistorage cleaner, pneumatic cylinders used in the polymerisation reactor scraper, pneumatic and screw conveyors in the boiler installation, air filters and allied air-conditioning equipment, the electrode for the furnace pilot gun assembly, and the Uster Tester were all considered eligible for Modvat credit. The underlying principle was that equipment necessary for maintenance, material handling, environmental control, reactor activation, or testing essential to product completion fell within the rule. The disallowance of credit and penalty was therefore not sustainable. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88389