https://www.taxtmi.com/caselaws?id=88750 A clarificatory amendment to the capital goods definition under Rule 57Q was treated as retrospective, so the date of purchase alone could not bar Modvat credit for the disputed items. The text also states that a pH Meter used to test the quality of water and aerated water in the manufacturing process was regarded as equipment used in relation to manufacture and therefore eligible for Modvat credit. The stated effect is that both the disputed items and the pH Meter qualified for credit, with consequential relief following in favour of the assessee. en-us Thu, 29 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88750 A clarificatory amendment to the capital goods definition under Rule 57Q was treated as retrospective, so the date of purchase alone could not bar Modvat credit for the disputed items. The text also states that a pH Meter used to test the quality of water and aerated water in the manufacturing process was regarded as equipment used in relation to manufacture and therefore eligible for Modvat credit. The stated effect is that both the disputed items and the pH Meter qualified for credit, with consequential relief following in favour of the assessee. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88750