https://www.taxtmi.com/caselaws?id=92507 Capacitors used in the factory's plant electrical installations were treated as integral parts of the manufacturing system because they regulated voltage and ensured uninterrupted power supply to the process plant. On that basis, they qualified as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, and the Revenue's challenge failed. en-us Thu, 30 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92507 Capacitors used in the factory's plant electrical installations were treated as integral parts of the manufacturing system because they regulated voltage and ensured uninterrupted power supply to the process plant. On that basis, they qualified as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 30 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92507