https://www.taxtmi.com/caselaws?id=92210 Power cables, nut bolts and screws, and thermo couple were treated as eligible for Modvat credit as capital goods under Rule 57Q because the cables had already been accepted as modvatable capital goods, the fasteners were regarded as parts of machinery, and the thermo couple functioned as a testing instrument used in the insulating line machines. Steam generator and gear pump were held to be outside the scope of the revenue appeal because they had not been disputed before the Commissioner (Appeals). The note therefore affirms that items integral to machinery or used as testing and measuring equipment may qualify for capital goods treatment, and that an appeal cannot be enlarged to cover issues not raised at the earlier appellate stage. en-us Thu, 26 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92210 Power cables, nut bolts and screws, and thermo couple were treated as eligible for Modvat credit as capital goods under Rule 57Q because the cables had already been accepted as modvatable capital goods, the fasteners were regarded as parts of machinery, and the thermo couple functioned as a testing instrument used in the insulating line machines. Steam generator and gear pump were held to be outside the scope of the revenue appeal because they had not been disputed before the Commissioner (Appeals). The note therefore affirms that items integral to machinery or used as testing and measuring equipment may qualify for capital goods treatment, and that an appeal cannot be enlarged to cover issues not raised at the earlier appellate stage. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92210