https://www.taxtmi.com/caselaws?id=92498 PVC armoured cables were held to fall within the expression "capital goods" for Modvat credit under Rule 57Q. The Tribunal applied the Larger Bench ruling in Jawahar Mills Ltd., which had already settled that cables and wires qualify as capital goods for this purpose. On that binding precedent, a narrow reading of the definition was rejected, and PVC armoured cables were treated as eligible for credit. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92498 PVC armoured cables were held to fall within the expression "capital goods" for Modvat credit under Rule 57Q. The Tribunal applied the Larger Bench ruling in Jawahar Mills Ltd., which had already settled that cables and wires qualify as capital goods for this purpose. On that binding precedent, a narrow reading of the definition was rejected, and PVC armoured cables were treated as eligible for credit. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92498