https://www.taxtmi.com/caselaws?id=92807 Master gear, air gauge and spline gauge used as testing equipment in the manufacturing process qualified as capital goods for Modvat credit under Rule 57Q. The equipment was essential because the finished goods became marketable and fit for delivery only after passing prescribed quality control tests, so manufacture was not complete until that stage. Following Jawahar Mills, the order granting credit was upheld and the Revenue's appeal failed. en-us Mon, 15 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92807 Master gear, air gauge and spline gauge used as testing equipment in the manufacturing process qualified as capital goods for Modvat credit under Rule 57Q. The equipment was essential because the finished goods became marketable and fit for delivery only after passing prescribed quality control tests, so manufacture was not complete until that stage. Following Jawahar Mills, the order granting credit was upheld and the Revenue's appeal failed. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92807