https://www.taxtmi.com/caselaws?id=90001 Air curtains were considered for Modvat credit under the Central Excise Rules, with Rule 57Q read restrictively to cover only specified capital goods such as machines, machinery, plant, equipment, apparatus, tools or appliances used in manufacture. The reasoning applied noscitur a sociis and ejusdem generis to test whether the item fit that category. Even where an item did not qualify as capital goods under Rule 57Q, the credit claim was still to be examined under Rule 57A, because Modvat benefit could not be denied if the scheme's essential requirements were satisfied. On that basis, air curtains were treated as eligible for Modvat benefit. en-us Mon, 01 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90001 Air curtains were considered for Modvat credit under the Central Excise Rules, with Rule 57Q read restrictively to cover only specified capital goods such as machines, machinery, plant, equipment, apparatus, tools or appliances used in manufacture. The reasoning applied noscitur a sociis and ejusdem generis to test whether the item fit that category. Even where an item did not qualify as capital goods under Rule 57Q, the credit claim was still to be examined under Rule 57A, because Modvat benefit could not be denied if the scheme's essential requirements were satisfied. On that basis, air curtains were treated as eligible for Modvat benefit. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90001