https://www.taxtmi.com/caselaws?id=92469 Modvat credit under Rule 57Q extends to capital goods having a functional nexus with the manufacturing process. Electrical items, including conductors, fuses, wires, cables and relays, and conveyor belts fall within the recognised scope of eligible capital goods and qualify for credit. Other disputed goods, including tubewell and nozzles, require examination of their nature and role in manufacture where the available description is insufficient. Their eligibility must be determined afresh by applying the enlarged capital-goods scope and functional-nexus test. 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 Modvat credit under Rule 57Q extends to capital goods having a functional nexus with the manufacturing process. Electrical items, including conductors, fuses, wires, cables and relays, and conveyor belts fall within the recognised scope of eligible capital goods and qualify for credit. Other disputed goods, including tubewell and nozzles, require examination of their nature and role in manufacture where the available description is insufficient. Their eligibility must be determined afresh by applying the enlarged capital-goods scope and functional-nexus test. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92469