https://www.taxtmi.com/caselaws?id=91853 Capital goods credit under Rule 57Q was held admissible on the disputed items because each was functionally connected to manufacture. The electrostatic precipitator qualified as pollution control equipment linked to the coal-fired boiler used for steam generation. Conveyor belt, pay loader and chain hoist equipment were treated as material handling equipment for moving coal and paper. Electric wires and cables were accepted as eligible factory transmission items. The auto manual station was treated as an instrument controlling boiler water level, while pins and spare pins were regarded as spare parts of the pay loader. The booster and CPU 100 module were accepted as components of pollution control and soot blower equipment. Credit was admissible on all items. en-us Mon, 14 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91853 Capital goods credit under Rule 57Q was held admissible on the disputed items because each was functionally connected to manufacture. The electrostatic precipitator qualified as pollution control equipment linked to the coal-fired boiler used for steam generation. Conveyor belt, pay loader and chain hoist equipment were treated as material handling equipment for moving coal and paper. Electric wires and cables were accepted as eligible factory transmission items. The auto manual station was treated as an instrument controlling boiler water level, while pins and spare pins were regarded as spare parts of the pay loader. The booster and CPU 100 module were accepted as components of pollution control and soot blower equipment. Credit was admissible on all items. Case-Laws Central Excise Mon, 14 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91853