https://www.taxtmi.com/caselaws?id=91961 Electric items such as switches, fuses, fittings, relays and electric motors were considered for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. The dispute was whether items of general use could fall within the inclusive definition of capital goods and whether the exclusion notification from 16-3-1995 changed that position. Relying on Jawahar Mills Ltd., the Tribunal treated items used to operate machinery and aid the manufacturing process as qualifying components or accessories, and accepted that functional use in production can bring such items within Rule 57Q. The items were held eligible for Modvat credit. en-us Thu, 12 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91961 Electric items such as switches, fuses, fittings, relays and electric motors were considered for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. The dispute was whether items of general use could fall within the inclusive definition of capital goods and whether the exclusion notification from 16-3-1995 changed that position. Relying on Jawahar Mills Ltd., the Tribunal treated items used to operate machinery and aid the manufacturing process as qualifying components or accessories, and accepted that functional use in production can bring such items within Rule 57Q. The items were held eligible for Modvat credit. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91961