https://www.taxtmi.com/caselaws?id=89211 Electrical transformers, switch gears, L.T. distribution panels, control panels and air compressors used in granite tile manufacture were treated as capital goods for Modvat credit under Rule 57Q because they functioned as integral parts of the plant and machinery. The Tribunal's earlier interpretation that such equipment, including component parts and accessories, fell within the rule was applied, and the later amendment to Notification No. 11/95 was regarded as clarificatory rather than creating a new entitlement. Air compressors were likewise covered as they supplied essential air pressure to the kiln and machinery, so credit was admissible for the disputed period. en-us Fri, 03 Jan 1997 00:00:00 +0530 Sat, 24 Sep 2011 11:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89211 Electrical transformers, switch gears, L.T. distribution panels, control panels and air compressors used in granite tile manufacture were treated as capital goods for Modvat credit under Rule 57Q because they functioned as integral parts of the plant and machinery. The Tribunal's earlier interpretation that such equipment, including component parts and accessories, fell within the rule was applied, and the later amendment to Notification No. 11/95 was regarded as clarificatory rather than creating a new entitlement. Air compressors were likewise covered as they supplied essential air pressure to the kiln and machinery, so credit was admissible for the disputed period. Case-Laws Central Excise Fri, 03 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89211