https://www.taxtmi.com/caselaws?id=89823 A water process generator used in making jelly filled optical fibre cables was treated as capital goods for Modvat credit under Rule 57Q because it performed an integral and essential function in production. By cooling the water through which the jelly filled tube passed, it hardened the jelly, stabilised the cable, and contributed to finishing the final product. The analysis treated this as a use in production and processing that brought about a substantial and material change in the product, so denial of credit was not justified. en-us Mon, 10 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89823 A water process generator used in making jelly filled optical fibre cables was treated as capital goods for Modvat credit under Rule 57Q because it performed an integral and essential function in production. By cooling the water through which the jelly filled tube passed, it hardened the jelly, stabilised the cable, and contributed to finishing the final product. The analysis treated this as a use in production and processing that brought about a substantial and material change in the product, so denial of credit was not justified. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89823