https://www.taxtmi.com/caselaws?id=89033 Rule 57Q of the Central Excise Rules, 1944 required capital goods to have a direct and proximate nexus with manufacture, more closely connected with production than inputs under Rule 57A. A high pressure cleaning machine used only for periodic maintenance of payloaders and tippers was treated as maintenance equipment and excluded from Modvat credit. By contrast, driven and drive pulleys of the slurry pump, temperature testing equipment used in the production stream, spare parts of the thyristor drive, and pollution control or dedusting items were treated as component parts or integral manufacturing equipment and therefore eligible for credit. en-us Thu, 30 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89033 Rule 57Q of the Central Excise Rules, 1944 required capital goods to have a direct and proximate nexus with manufacture, more closely connected with production than inputs under Rule 57A. A high pressure cleaning machine used only for periodic maintenance of payloaders and tippers was treated as maintenance equipment and excluded from Modvat credit. By contrast, driven and drive pulleys of the slurry pump, temperature testing equipment used in the production stream, spare parts of the thyristor drive, and pollution control or dedusting items were treated as component parts or integral manufacturing equipment and therefore eligible for credit. Case-Laws Central Excise Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89033