https://www.taxtmi.com/caselaws?id=92710 The Tribunal applied its earlier interpretation of Rule 57Q of the Central Excise Rules and held that plant, machinery, electrical and allied items claimed as capital goods qualified for Modvat credit. It found that the absence of a direct role in the manufacturing process did not by itself defeat eligibility where the governing rule, as construed by the Tribunal, included such goods within the capital goods category. The Revenue's challenge therefore failed, and the credit claim was sustained. en-us Wed, 04 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92710 The Tribunal applied its earlier interpretation of Rule 57Q of the Central Excise Rules and held that plant, machinery, electrical and allied items claimed as capital goods qualified for Modvat credit. It found that the absence of a direct role in the manufacturing process did not by itself defeat eligibility where the governing rule, as construed by the Tribunal, included such goods within the capital goods category. The Revenue's challenge therefore failed, and the credit claim was sustained. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92710