https://www.taxtmi.com/caselaws?id=89308 Modvat credit under Rule 57Q was examined item-wise for disputed capital goods. Electrical items used to control electrically operated machines were treated as admissible because they were indispensable to production and fell within the capital goods scope. Oil tanks attached to hydraulic trolleys used for carrying raw materials were also held eligible as accessories of material handling equipment. By contrast, materials used to fabricate storage tanks, storage tanks and hopper/pellet bins used only for intermediate storage, thermodynamic steam traps, strainers and ball floats, and chain-pulley blocks were disallowed because their nexus with manufacture or eligibility under Rule 57Q was not established. en-us Fri, 10 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 11:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89308 Modvat credit under Rule 57Q was examined item-wise for disputed capital goods. Electrical items used to control electrically operated machines were treated as admissible because they were indispensable to production and fell within the capital goods scope. Oil tanks attached to hydraulic trolleys used for carrying raw materials were also held eligible as accessories of material handling equipment. By contrast, materials used to fabricate storage tanks, storage tanks and hopper/pellet bins used only for intermediate storage, thermodynamic steam traps, strainers and ball floats, and chain-pulley blocks were disallowed because their nexus with manufacture or eligibility under Rule 57Q was not established. Case-Laws Central Excise Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89308