https://www.taxtmi.com/caselaws?id=92768 Items used in the manufacturing process and in machinery operations may qualify as capital goods for Modvat credit under Rule 57Q when they serve functions such as lubrication, testing, cooling, assembly, or fabrication. Grease pump and pumping unit were treated as eligible because they supported lubrication of machinery. Computer parts used for testing and rectification of cables were treated as testing equipment parts. Guard hub blades, as components of a cooling tower, were also accepted. Nuts and bolts were likewise treated as eligible where used in assembly and fabrication of machines for manufacturing operations, and all disputed items were therefore covered by Rule 57Q. en-us Wed, 13 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92768 Items used in the manufacturing process and in machinery operations may qualify as capital goods for Modvat credit under Rule 57Q when they serve functions such as lubrication, testing, cooling, assembly, or fabrication. Grease pump and pumping unit were treated as eligible because they supported lubrication of machinery. Computer parts used for testing and rectification of cables were treated as testing equipment parts. Guard hub blades, as components of a cooling tower, were also accepted. Nuts and bolts were likewise treated as eligible where used in assembly and fabrication of machines for manufacturing operations, and all disputed items were therefore covered by Rule 57Q. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92768