https://www.taxtmi.com/caselaws?id=91528 Power driven pumps used within a paper manufacturing plant to transport pulp between stages of production were treated as capital goods under Rule 57Q because they formed an integral part of the plant and assisted the manufacture process, even though they did not themselves change the raw material. The reasoning followed the principle earlier applied to cranes, wires and cables used as necessary manufacturing aids. On that basis, such pumps fell within the scope of plant components covered by the rule, and Modvat credit was available on the duty paid on them. en-us Mon, 23 Dec 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91528 Power driven pumps used within a paper manufacturing plant to transport pulp between stages of production were treated as capital goods under Rule 57Q because they formed an integral part of the plant and assisted the manufacture process, even though they did not themselves change the raw material. The reasoning followed the principle earlier applied to cranes, wires and cables used as necessary manufacturing aids. On that basis, such pumps fell within the scope of plant components covered by the rule, and Modvat credit was available on the duty paid on them. Case-Laws Central Excise Mon, 23 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91528