https://www.taxtmi.com/caselaws?id=92538 Items integral to the functioning of production machinery qualified as capital goods for Modvat credit under Rule 57Q. Electric motor parts, including enamelled winding wires, armature and ball bearings, were treated as eligible because the motor was the prime mover of the machines used in production. Steam stainers and safety valves used with the boiler, and refractories and castables used to line the furnace, were also regarded as capital goods or their parts and accessories because they were connected with manufacture. The Revenue's challenge failed, and the assessee retained Modvat credit on the disputed goods. en-us Thu, 07 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92538 Items integral to the functioning of production machinery qualified as capital goods for Modvat credit under Rule 57Q. Electric motor parts, including enamelled winding wires, armature and ball bearings, were treated as eligible because the motor was the prime mover of the machines used in production. Steam stainers and safety valves used with the boiler, and refractories and castables used to line the furnace, were also regarded as capital goods or their parts and accessories because they were connected with manufacture. The Revenue's challenge failed, and the assessee retained Modvat credit on the disputed goods. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92538