https://www.taxtmi.com/caselaws?id=88606 Wires and cables and a vibration controller were treated as capital goods under Rule 57Q because they were essential to manufacture the final product and functioned as parts of the plant. On that basis, Modvat credit was held admissible on both items, and the Revenue's appeal was rejected. en-us Wed, 25 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88606 Wires and cables and a vibration controller were treated as capital goods under Rule 57Q because they were essential to manufacture the final product and functioned as parts of the plant. On that basis, Modvat credit was held admissible on both items, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88606