https://www.taxtmi.com/caselaws?id=92400 Modvat credit was treated as admissible on inputs used to manufacture boiler material, because inputs used for capital goods within the factory were placed on the same footing as inputs used in the manufacturing chain. Pipes and pipe fittings used to convey steam were also eligible, as the steam supported electricity generation for plant operations. Turbines used to generate electricity for running manufacturing machinery qualified as capital goods used in relation to production. Cables were likewise covered as eligible capital goods under the applicable Modvat provisions, following the Larger Bench ruling. en-us Mon, 23 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92400 Modvat credit was treated as admissible on inputs used to manufacture boiler material, because inputs used for capital goods within the factory were placed on the same footing as inputs used in the manufacturing chain. Pipes and pipe fittings used to convey steam were also eligible, as the steam supported electricity generation for plant operations. Turbines used to generate electricity for running manufacturing machinery qualified as capital goods used in relation to production. Cables were likewise covered as eligible capital goods under the applicable Modvat provisions, following the Larger Bench ruling. Case-Laws Central Excise Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92400