https://www.taxtmi.com/caselaws?id=92289 Listed items such as data processors, power supply units, switches, flux containers, pressure regulators, protection covers, synthetic harness cords and connectors were treated as capital goods under Rule 57Q. The denial of Modvat credit rested on the view that the items were not directly used in manufacture, but the Tribunal followed its earlier ruling on the same issue and applied that reasoning here. As a result, the assessee was held entitled to Modvat credit on the items. en-us Wed, 06 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92289 Listed items such as data processors, power supply units, switches, flux containers, pressure regulators, protection covers, synthetic harness cords and connectors were treated as capital goods under Rule 57Q. The denial of Modvat credit rested on the view that the items were not directly used in manufacture, but the Tribunal followed its earlier ruling on the same issue and applied that reasoning here. As a result, the assessee was held entitled to Modvat credit on the items. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92289