https://www.taxtmi.com/caselaws?id=91164 Goods functionally essential to the manufacturing process were treated as capital goods under Rule 57Q for Modvat credit. A ladle crane used to transfer molten metal to moulds, a controlling panel regulating plant operations, a steam turbine, a D.P. transmitter as a boiler component, and a gear coupling forming part of the conveyor system were all found to fall within the broad scope of plant, machinery, accessories or component parts. Credit was therefore held admissible and the denial set aside in favour of the assessee. en-us Tue, 28 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91164 Goods functionally essential to the manufacturing process were treated as capital goods under Rule 57Q for Modvat credit. A ladle crane used to transfer molten metal to moulds, a controlling panel regulating plant operations, a steam turbine, a D.P. transmitter as a boiler component, and a gear coupling forming part of the conveyor system were all found to fall within the broad scope of plant, machinery, accessories or component parts. Credit was therefore held admissible and the denial set aside in favour of the assessee. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91164