https://www.taxtmi.com/caselaws?id=90322 Rule 57Q was construed broadly to cover machinery, plant, equipment, apparatus, tools and appliances used in production or processing, including items commercially necessary and integrally connected with manufacture. On that purposive reading, wires, cables, control panels, welding electrodes, transformers, humidifiers and similar items were treated as capital goods even though they did not physically enter the finished product. Modvat credit was therefore admissible and the assessee's credit claims were upheld. en-us Tue, 13 Apr 1999 00:00:00 +0530 Thu, 09 Oct 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90322 Rule 57Q was construed broadly to cover machinery, plant, equipment, apparatus, tools and appliances used in production or processing, including items commercially necessary and integrally connected with manufacture. On that purposive reading, wires, cables, control panels, welding electrodes, transformers, humidifiers and similar items were treated as capital goods even though they did not physically enter the finished product. Modvat credit was therefore admissible and the assessee's credit claims were upheld. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90322