https://www.taxtmi.com/caselaws?id=92125 Switch boards used at a D.G. set and sub-station within a factory qualify as capital goods for Modvat credit where they function as control panels integrally required in manufacturing final products. Their functional role in controlling and supporting the manufacturing setup brings them within the relevant capital-goods definition. Reliance on the Larger Bench decision in Jawahar Mills Limited supports credit entitlement for equipment used in the manufacturing process. Accordingly, disallowance of Modvat credit on such switch boards is unsustainable. en-us Tue, 08 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92125 Switch boards used at a D.G. set and sub-station within a factory qualify as capital goods for Modvat credit where they function as control panels integrally required in manufacturing final products. Their functional role in controlling and supporting the manufacturing setup brings them within the relevant capital-goods definition. Reliance on the Larger Bench decision in Jawahar Mills Limited supports credit entitlement for equipment used in the manufacturing process. Accordingly, disallowance of Modvat credit on such switch boards is unsustainable. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92125