https://www.taxtmi.com/caselaws?id=89463 Load cells used in platform weighing scales were treated as integral parts of capital goods, so they qualified for Modvat credit under Rule 57Q. Capacitors affixed to electric motors were also treated as eligible, because they were essential to the motors' functioning and speed regulation in the manufacturing process. The note states that, where a machine is recognised as capital goods under the Modvat scheme, its integral parts and essential components used in its operation receive the same credit treatment. 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 Load cells used in platform weighing scales were treated as integral parts of capital goods, so they qualified for Modvat credit under Rule 57Q. Capacitors affixed to electric motors were also treated as eligible, because they were essential to the motors' functioning and speed regulation in the manufacturing process. The note states that, where a machine is recognised as capital goods under the Modvat scheme, its integral parts and essential components used in its operation receive the same credit treatment. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89463