https://www.taxtmi.com/caselaws?id=92781 Electric wires and cables were treated as capital goods eligible for Modvat credit under Rule 57Q because the Larger Bench ruling in Jawahar Mills brought them within the statutory scope of capital goods. By contrast, a doshion exchanger and water softening plant were not eligible, as authorities concerning inputs used in water treatment did not extend to machinery or apparatus used for that process. The result was a partial allowance: credit was permitted for wires and cables, while denial of credit for the exchanger and water softening plant was sustained. The governing principle is that eligibility under Rule 57Q depends on whether the item itself falls within the statutory definition of capital goods. en-us Thu, 28 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92781 Electric wires and cables were treated as capital goods eligible for Modvat credit under Rule 57Q because the Larger Bench ruling in Jawahar Mills brought them within the statutory scope of capital goods. By contrast, a doshion exchanger and water softening plant were not eligible, as authorities concerning inputs used in water treatment did not extend to machinery or apparatus used for that process. The result was a partial allowance: credit was permitted for wires and cables, while denial of credit for the exchanger and water softening plant was sustained. The governing principle is that eligibility under Rule 57Q depends on whether the item itself falls within the statutory definition of capital goods. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92781