https://www.taxtmi.com/caselaws?id=89185 Stainless steel pipes used to interconnect reactors, scrubbers, heat exchangers and other equipment at different elevations within the plant were treated as capital goods for Modvat credit under Rule 57Q because they formed part of the plant and were functionally connected with the manufacturing process. Applying its earlier view that pipes and fittings used for the flow of media within a plant qualify when integral to production, CEGAT held that denial of Modvat credit was not sustainable and the assessee was entitled to the credit. en-us Tue, 01 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89185 Stainless steel pipes used to interconnect reactors, scrubbers, heat exchangers and other equipment at different elevations within the plant were treated as capital goods for Modvat credit under Rule 57Q because they formed part of the plant and were functionally connected with the manufacturing process. Applying its earlier view that pipes and fittings used for the flow of media within a plant qualify when integral to production, CEGAT held that denial of Modvat credit was not sustainable and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89185