https://www.taxtmi.com/caselaws?id=91968 An impugned machine accessory was treated as capital goods eligible for Modvat credit under Rule 57Q(1)(b) because it was necessary for controlling cutting-tool movement and for numerical control of component size on a lathe machine. The record showed that the computerised functions improved the machine's efficiency and accuracy, and the Department produced no material to show otherwise. On that basis, accessories were regarded as within the scope of capital goods for Modvat credit, and the Revenue's challenge failed. en-us Tue, 17 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91968 An impugned machine accessory was treated as capital goods eligible for Modvat credit under Rule 57Q(1)(b) because it was necessary for controlling cutting-tool movement and for numerical control of component size on a lathe machine. The record showed that the computerised functions improved the machine's efficiency and accuracy, and the Department produced no material to show otherwise. On that basis, accessories were regarded as within the scope of capital goods for Modvat credit, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91968