https://www.taxtmi.com/caselaws?id=92630 Modvat credit under Rule 57Q was considered admissible for black steel tubes and aluminium rolled sheets treated as capital goods. Black steel tubes were used to carry cool water for temperature control of critical machine parts and were therefore regarded as participating in the manufacturing process. Aluminium rolled sheets were used as insulating material for electrostatic precipitators, and were held to form part of those capital goods. On that basis, credit was allowed on both items and the revenue appeal was rejected. en-us Mon, 15 Nov 1999 00:00:00 +0530 Fri, 04 Nov 2011 10:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92630 Modvat credit under Rule 57Q was considered admissible for black steel tubes and aluminium rolled sheets treated as capital goods. Black steel tubes were used to carry cool water for temperature control of critical machine parts and were therefore regarded as participating in the manufacturing process. Aluminium rolled sheets were used as insulating material for electrostatic precipitators, and were held to form part of those capital goods. On that basis, credit was allowed on both items and the revenue appeal was rejected. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92630