https://www.taxtmi.com/caselaws?id=92614 Electrical wires and cables were treated as capital goods eligible for Modvat credit under Rule 57Q because the Tribunal applied the broader interpretation adopted in Jawahar Mills. Vacuum circuit breakers were also treated as capital goods, as they were self-contained electrical equipment used for protection of factory machinery and fell within the same expansive approach. On both items, the Revenue's objections were rejected and the assessee's entitlement to Modvat credit was sustained. en-us Thu, 04 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92614 Electrical wires and cables were treated as capital goods eligible for Modvat credit under Rule 57Q because the Tribunal applied the broader interpretation adopted in Jawahar Mills. Vacuum circuit breakers were also treated as capital goods, as they were self-contained electrical equipment used for protection of factory machinery and fell within the same expansive approach. On both items, the Revenue's objections were rejected and the assessee's entitlement to Modvat credit was sustained. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92614