https://www.taxtmi.com/caselaws?id=89785 Air-conditioning equipment and its parts used in the manufacture of empty hard shell gelatine capsules were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal applied the principle that "in the manufacture" extends to processes directly tied to actual production and to machinery so integrally connected with the end product that manufacture would be commercially inexpedient without it. On the facts, controlled temperature and humidity were essential to capsule production, quality control, drying, sterilisation and safe storage, so the equipment formed part of the manufacturing apparatus rather than peripheral machinery. en-us Fri, 05 Jun 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89785 Air-conditioning equipment and its parts used in the manufacture of empty hard shell gelatine capsules were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal applied the principle that "in the manufacture" extends to processes directly tied to actual production and to machinery so integrally connected with the end product that manufacture would be commercially inexpedient without it. On the facts, controlled temperature and humidity were essential to capsule production, quality control, drying, sterilisation and safe storage, so the equipment formed part of the manufacturing apparatus rather than peripheral machinery. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89785