https://www.taxtmi.com/caselaws?id=89786 Rule 57Q Modvat credit turned on whether the disputed items had a direct and essential nexus with manufacture. Machinery, accessories and equipment used for sampling, handling in-process material, washing and contamination control, environmental regulation, and motive power for production machinery were treated as eligible capital goods. By contrast, platforms, railings, tables, cement and similar fixtures not involved in the production process were ineligible, and cylinders and regulators used merely as containers for input gas did not qualify. Where the functional use of certain items was unclear, further factual examination by the departmental authority was required. en-us Fri, 12 Jun 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89786 Rule 57Q Modvat credit turned on whether the disputed items had a direct and essential nexus with manufacture. Machinery, accessories and equipment used for sampling, handling in-process material, washing and contamination control, environmental regulation, and motive power for production machinery were treated as eligible capital goods. By contrast, platforms, railings, tables, cement and similar fixtures not involved in the production process were ineligible, and cylinders and regulators used merely as containers for input gas did not qualify. Where the functional use of certain items was unclear, further factual examination by the departmental authority was required. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89786