https://www.taxtmi.com/caselaws?id=89463 Integral parts and essential components of machinery recognised as capital goods under the Modvat scheme qualify for credit under Rule 57Q. Load cells forming integral parts of platform weighing scales receive the same capital-goods treatment as the scales. Capacitors affixed to electric motors used in manufacturing also qualify where they are indispensable to motor operation and speed regulation. Consequently, Modvat credit is available for both load cells and capacitors, and a duty demand denying such credit is unsustainable. en-us Thu, 19 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89463 Integral parts and essential components of machinery recognised as capital goods under the Modvat scheme qualify for credit under Rule 57Q. Load cells forming integral parts of platform weighing scales receive the same capital-goods treatment as the scales. Capacitors affixed to electric motors used in manufacturing also qualify where they are indispensable to motor operation and speed regulation. Consequently, Modvat credit is available for both load cells and capacitors, and a duty demand denying such credit is unsustainable. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89463