https://www.taxtmi.com/caselaws?id=91073 Items used in the factory, including tubes and pipes, E.O.T. crane, material handling system, electrical actuator, current transformer, wires, fibre cables, microprocessor cards and control panels, were treated as capital goods under Rule 57Q because they had a functional and operational nexus with the manufacturing process. The Tribunal applied earlier decisions recognising that machinery, equipment and connected electrical or control items qualify where they are necessary for the functioning of plant and production machinery. On that basis, the disputed items fell within the scope of capital goods and Modvat credit was admissible. en-us Mon, 14 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91073 Items used in the factory, including tubes and pipes, E.O.T. crane, material handling system, electrical actuator, current transformer, wires, fibre cables, microprocessor cards and control panels, were treated as capital goods under Rule 57Q because they had a functional and operational nexus with the manufacturing process. The Tribunal applied earlier decisions recognising that machinery, equipment and connected electrical or control items qualify where they are necessary for the functioning of plant and production machinery. On that basis, the disputed items fell within the scope of capital goods and Modvat credit was admissible. Case-Laws Central Excise Mon, 14 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91073