https://www.taxtmi.com/caselaws?id=92209 PCB cords, electronic regulators and PVC flexible cables were treated as electrical equipment and apparatus used for supplying power and controlling the manufacturing process, bringing them within capital goods for Modvat credit under Rule 57Q. The Tribunal applied the Larger Bench ruling in Jawahar Mills Ltd., which had held similar items to be eligible capital goods for Modvat purposes. On that basis, Modvat credit was not denied, the impugned order was upheld, and the appeal was rejected. en-us Thu, 26 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92209 PCB cords, electronic regulators and PVC flexible cables were treated as electrical equipment and apparatus used for supplying power and controlling the manufacturing process, bringing them within capital goods for Modvat credit under Rule 57Q. The Tribunal applied the Larger Bench ruling in Jawahar Mills Ltd., which had held similar items to be eligible capital goods for Modvat purposes. On that basis, Modvat credit was not denied, the impugned order was upheld, and the appeal was rejected. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92209