https://www.taxtmi.com/caselaws?id=92793 Auto mill feed pipe, PVC insulated cable and plain plates were treated as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The auto mill feed pipe was considered an integral part of the raw mix analyser with a direct nexus to manufacture of cement of the desired grade, bringing it within the Rule 57Q(1) explanation. PVC insulated cable used in an EOT crane was eligible because it supplied electric power to material handling equipment. Plain plates used for repair and replacement of worn or broken kiln shell parts were treated as part of the kiln plant, not mere construction material. Denial of Modvat credit was therefore set aside. en-us Thu, 04 Nov 1999 00:00:00 +0530 Sat, 25 May 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92793 Auto mill feed pipe, PVC insulated cable and plain plates were treated as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The auto mill feed pipe was considered an integral part of the raw mix analyser with a direct nexus to manufacture of cement of the desired grade, bringing it within the Rule 57Q(1) explanation. PVC insulated cable used in an EOT crane was eligible because it supplied electric power to material handling equipment. Plain plates used for repair and replacement of worn or broken kiln shell parts were treated as part of the kiln plant, not mere construction material. Denial of Modvat credit was therefore set aside. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92793