https://www.taxtmi.com/caselaws?id=92433 Equipment and components essential for production, controlling the manufacturing process, or actively participating in manufacture were treated as capital goods for Modvat purposes under Rule 57Q. Applying the Larger Bench view in Jawahar Mills Ltd. and later consistent Tribunal decisions, MOD-30 spares, an ultrasonic cleaning system, metallic bellows and a PLC control panel were found to fall within that scope. Modvat credit on those items was therefore admissible and the departmental appeal failed, leaving the order allowing credit confirmed. en-us Mon, 13 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92433 Equipment and components essential for production, controlling the manufacturing process, or actively participating in manufacture were treated as capital goods for Modvat purposes under Rule 57Q. Applying the Larger Bench view in Jawahar Mills Ltd. and later consistent Tribunal decisions, MOD-30 spares, an ultrasonic cleaning system, metallic bellows and a PLC control panel were found to fall within that scope. Modvat credit on those items was therefore admissible and the departmental appeal failed, leaving the order allowing credit confirmed. Case-Laws Central Excise Mon, 13 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92433