https://www.taxtmi.com/caselaws?id=92459 Pipe fittings used with pipes were treated as capital goods for Modvat credit under Rule 57Q because they functioned as integral components or accessories of the pipe system and had a sufficient functional connection with production. Cables and allied electrical items, including cable gland, plug spare, electrical cable and copper cable, were covered by the Larger Bench view in Jawahar Mills and therefore fell within the eligible category of capital goods. Dehumidifiers were also held eligible because equipment maintaining required atmospheric conditions in the production area can qualify where it is necessary for achieving the desired quality of the final product. The denial of credit on all three items was set aside. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92459 Pipe fittings used with pipes were treated as capital goods for Modvat credit under Rule 57Q because they functioned as integral components or accessories of the pipe system and had a sufficient functional connection with production. Cables and allied electrical items, including cable gland, plug spare, electrical cable and copper cable, were covered by the Larger Bench view in Jawahar Mills and therefore fell within the eligible category of capital goods. Dehumidifiers were also held eligible because equipment maintaining required atmospheric conditions in the production area can qualify where it is necessary for achieving the desired quality of the final product. The denial of credit on all three items was set aside. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92459