https://www.taxtmi.com/caselaws?id=88458 Modvat credit under Rule 57Q turned on whether disputed equipment and accessories were functionally integrated with the manufacturing stream and used in or in relation to production. Weighing scales were treated as eligible where used for weighment in the process, while cables, cable trays, air-conditioners, transformers and related electrical control items, vacuum pressure calibrator, orifice flange, pipes, valves, pumps, rubber tubes and metallic hose were held outside the capital goods definition. Several other items, including fork lifts, generator sets in SKD condition, boiler components, UPS, control and measuring accessories, laboratory equipment, trolleys and steel trays, required fresh factual examination. The limitation objection was also left for determination by the original authority after inquiry into the relevant dates and departmental communication. en-us Tue, 06 May 1997 00:00:00 +0530 Fri, 31 May 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88458 Modvat credit under Rule 57Q turned on whether disputed equipment and accessories were functionally integrated with the manufacturing stream and used in or in relation to production. Weighing scales were treated as eligible where used for weighment in the process, while cables, cable trays, air-conditioners, transformers and related electrical control items, vacuum pressure calibrator, orifice flange, pipes, valves, pumps, rubber tubes and metallic hose were held outside the capital goods definition. Several other items, including fork lifts, generator sets in SKD condition, boiler components, UPS, control and measuring accessories, laboratory equipment, trolleys and steel trays, required fresh factual examination. The limitation objection was also left for determination by the original authority after inquiry into the relevant dates and departmental communication. Case-Laws Central Excise Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88458