https://www.taxtmi.com/caselaws?id=91558 UPS systems and high voltage test sets used with computers for drawing and designing the final product were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal held that items directly connected with manufacture are not excluded merely because they are not used in the immediate physical processing of goods, and accepted that these goods were essential to the manufacturing process. Credit was therefore admissible and the denial was set aside in favour of the assessee. en-us Mon, 28 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91558 UPS systems and high voltage test sets used with computers for drawing and designing the final product were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal held that items directly connected with manufacture are not excluded merely because they are not used in the immediate physical processing of goods, and accepted that these goods were essential to the manufacturing process. Credit was therefore admissible and the denial was set aside in favour of the assessee. Case-Laws Central Excise Mon, 28 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91558