https://www.taxtmi.com/caselaws?id=89643 Transformers were treated as capital goods eligible for Modvat credit under Rule 57Q on the basis of earlier Tribunal precedent. Air compressors used in the manufacturing stream, rather than for refrigeration or air-conditioning, were also regarded as eligible capital goods. Weighing machines used for weighing raw cotton fibres were considered part of the manufacturing process and therefore within Rule 57Q. A duty-paid invoice was not rejected merely because it bore both the dealer's name and the consignee's name, where the goods were received in the factory and used in manufacture. en-us Thu, 19 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89643 Transformers were treated as capital goods eligible for Modvat credit under Rule 57Q on the basis of earlier Tribunal precedent. Air compressors used in the manufacturing stream, rather than for refrigeration or air-conditioning, were also regarded as eligible capital goods. Weighing machines used for weighing raw cotton fibres were considered part of the manufacturing process and therefore within Rule 57Q. A duty-paid invoice was not rejected merely because it bore both the dealer's name and the consignee's name, where the goods were received in the factory and used in manufacture. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89643