https://www.taxtmi.com/caselaws?id=91913 Goods forming part of plant and used in producing or processing goods, or in bringing about a change in substance, qualify as capital goods under Rule 57Q. Applying the Larger Bench view on the scope of "plant" and the expressions "producing or processing any goods" and "bringing about any change", the Tribunal treated weighing and material handling equipment, electrical machinery, measuring and control devices, wires, cables, control panels and welding equipment as falling within the rule. The disputed goods were therefore held to be capital goods, and Modvat credit was allowable. en-us Fri, 16 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91913 Goods forming part of plant and used in producing or processing goods, or in bringing about a change in substance, qualify as capital goods under Rule 57Q. Applying the Larger Bench view on the scope of "plant" and the expressions "producing or processing any goods" and "bringing about any change", the Tribunal treated weighing and material handling equipment, electrical machinery, measuring and control devices, wires, cables, control panels and welding equipment as falling within the rule. The disputed goods were therefore held to be capital goods, and Modvat credit was allowable. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91913