https://www.taxtmi.com/caselaws?id=91836 Power cables, electric motors, distribution boards, static convertors, control panels, centrifugal pumps, air-cooled water/fluid coolers and screw compressors used in the factory are treated as capital goods for Modvat credit when they are integral to the manufacturing setup and have a direct functional connection with production machinery. The stated principle is that equipment supporting the calender, laminator, cooling system, panel room and pneumatic operations in PVC film and sheeting manufacture falls within Rule 57Q where it is necessary for efficient production. On that basis, the disputed items are credit-eligible as capital goods. en-us Thu, 03 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 13:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91836 Power cables, electric motors, distribution boards, static convertors, control panels, centrifugal pumps, air-cooled water/fluid coolers and screw compressors used in the factory are treated as capital goods for Modvat credit when they are integral to the manufacturing setup and have a direct functional connection with production machinery. The stated principle is that equipment supporting the calender, laminator, cooling system, panel room and pneumatic operations in PVC film and sheeting manufacture falls within Rule 57Q where it is necessary for efficient production. On that basis, the disputed items are credit-eligible as capital goods. Case-Laws Central Excise Thu, 03 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91836