https://www.taxtmi.com/caselaws?id=92204 Circuit breakers used in the main transformer to disconnect and protect the distribution feeder were treated as capital goods for Modvat credit under Rule 57Q. The Tribunal applied its earlier consistent view that circuit breakers used for control of electricity, and for making or breaking circuits, fall within the scope of capital goods. On that basis, credit on the circuit breakers was held admissible. en-us Mon, 23 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92204 Circuit breakers used in the main transformer to disconnect and protect the distribution feeder were treated as capital goods for Modvat credit under Rule 57Q. The Tribunal applied its earlier consistent view that circuit breakers used for control of electricity, and for making or breaking circuits, fall within the scope of capital goods. On that basis, credit on the circuit breakers was held admissible. Case-Laws Central Excise Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92204