https://www.taxtmi.com/caselaws?id=92125 Switch boards used at a D.G. set and sub-station within a factory were discussed as capital goods for Modvat credit under the Central Excise Rules. The note applies a functional-use test: equipment serving as control panels and being integrally required for manufacturing final products can fall within the capital goods definition. Reliance is placed on Jawahar Mills Limited to support credit eligibility for such manufacturing equipment. On that reasoning, the disallowance of Modvat credit was set aside in favour of the assessee. 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 were discussed as capital goods for Modvat credit under the Central Excise Rules. The note applies a functional-use test: equipment serving as control panels and being integrally required for manufacturing final products can fall within the capital goods definition. Reliance is placed on Jawahar Mills Limited to support credit eligibility for such manufacturing equipment. On that reasoning, the disallowance of Modvat credit was set aside in favour of the assessee. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92125