https://www.taxtmi.com/caselaws?id=92541 Automatic data processors used in a ring frame machine were treated as process control devices because they monitored and regulated machine performance, reduced downtime, and improved production and quality. Metal flexible and elbow fittings used in the compressed air pipeline supplying mill machinery were also covered by the relevant explanation to Rule 57-Q. On that basis, both items were regarded as capital goods eligible for Modvat credit under the Central Excise Rules, 1944, and the Revenue's challenge was found unsustainable. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92541 Automatic data processors used in a ring frame machine were treated as process control devices because they monitored and regulated machine performance, reduced downtime, and improved production and quality. Metal flexible and elbow fittings used in the compressed air pipeline supplying mill machinery were also covered by the relevant explanation to Rule 57-Q. On that basis, both items were regarded as capital goods eligible for Modvat credit under the Central Excise Rules, 1944, and the Revenue's challenge was found unsustainable. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92541