https://www.taxtmi.com/caselaws?id=92469 Electrical items such as conductors, fuses, wires, cables and relays were treated as eligible capital goods for Modvat credit under Rule 57Q, following the Larger Bench view on the enlarged scope of capital goods. Conveyor belts were also held eligible on the basis of the Tribunal's earlier decision in the assessee's own case. For the remaining disputed items, including tubewell and nozzles, the description and manufacturing role were unclear, so fresh examination was required with reference to the Larger Bench ruling. The article therefore states that functional nexus with manufacture is the governing test for eligibility, while unclear items may be remanded for reconsideration. en-us Tue, 21 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92469 Electrical items such as conductors, fuses, wires, cables and relays were treated as eligible capital goods for Modvat credit under Rule 57Q, following the Larger Bench view on the enlarged scope of capital goods. Conveyor belts were also held eligible on the basis of the Tribunal's earlier decision in the assessee's own case. For the remaining disputed items, including tubewell and nozzles, the description and manufacturing role were unclear, so fresh examination was required with reference to the Larger Bench ruling. The article therefore states that functional nexus with manufacture is the governing test for eligibility, while unclear items may be remanded for reconsideration. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92469