https://www.taxtmi.com/caselaws?id=88720 Pipes used merely as conduits for transferring liquids between equipment do not qualify as capital goods under Rule 57Q unless they themselves fall within the specified statutory classes or are shown to be components, spares or accessories of the relevant machinery, plant or equipment. Mere use as a channel for movement of liquids does not transform pipes into machinery or accessories that enhance the function of capital goods. Rule 57S governs utilisation of capital goods but does not widen the scope of Rule 57Q. On that basis, Modvat credit is not admissible on such pipes. en-us Sat, 26 Jul 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88720 Pipes used merely as conduits for transferring liquids between equipment do not qualify as capital goods under Rule 57Q unless they themselves fall within the specified statutory classes or are shown to be components, spares or accessories of the relevant machinery, plant or equipment. Mere use as a channel for movement of liquids does not transform pipes into machinery or accessories that enhance the function of capital goods. Rule 57S governs utilisation of capital goods but does not widen the scope of Rule 57Q. On that basis, Modvat credit is not admissible on such pipes. Case-Laws Central Excise Sat, 26 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88720