https://www.taxtmi.com/caselaws?id=88836 Equipment used in the photoreceptor room qualified as capital goods for Modvat credit because it had a direct functional nexus with the coating process, an integral part of manufacture. The Tribunal treated the dryer with prefilter and postfilter as essential for maintaining the required air quality, temperature, and humidity needed to complete production. Relying on its earlier decisions in the same assessee's case, it held that equipment indispensable to an integral manufacturing stage can fall within the definition of capital goods under Rule 57Q and support credit entitlement. en-us Fri, 24 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88836 Equipment used in the photoreceptor room qualified as capital goods for Modvat credit because it had a direct functional nexus with the coating process, an integral part of manufacture. The Tribunal treated the dryer with prefilter and postfilter as essential for maintaining the required air quality, temperature, and humidity needed to complete production. Relying on its earlier decisions in the same assessee's case, it held that equipment indispensable to an integral manufacturing stage can fall within the definition of capital goods under Rule 57Q and support credit entitlement. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88836