https://www.taxtmi.com/caselaws?id=91333 Slag pots used to collect red-hot liquid wastage metal from an electric arc furnace and enable its recycling in the furnace were treated as prima facie capital goods under Rule 57Q. The Tribunal applied the principle that equipment performing an active and indispensable role in the manufacturing process may qualify for Modvat credit, drawing support from cases on dust-collection bags. On that basis, the assessee was entitled to Modvat credit at the stay stage. en-us Fri, 15 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91333 Slag pots used to collect red-hot liquid wastage metal from an electric arc furnace and enable its recycling in the furnace were treated as prima facie capital goods under Rule 57Q. The Tribunal applied the principle that equipment performing an active and indispensable role in the manufacturing process may qualify for Modvat credit, drawing support from cases on dust-collection bags. On that basis, the assessee was entitled to Modvat credit at the stay stage. Case-Laws Central Excise Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91333