https://www.taxtmi.com/caselaws?id=92834 Carton sealing machines used only for packing finished shoes did not qualify as capital goods under Rule 57Q because the rule covered machines used for producing, processing, or bringing about a change in the substance of the final product. Since the machines operated only after manufacture to seal cartons and were not used in making the shoes themselves, they fell outside the narrower Modvat eligibility test then applicable. As a result, Modvat credit was not admissible on such packing machinery. en-us Fri, 26 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 13:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92834 Carton sealing machines used only for packing finished shoes did not qualify as capital goods under Rule 57Q because the rule covered machines used for producing, processing, or bringing about a change in the substance of the final product. Since the machines operated only after manufacture to seal cartons and were not used in making the shoes themselves, they fell outside the narrower Modvat eligibility test then applicable. As a result, Modvat credit was not admissible on such packing machinery. Case-Laws Central Excise Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92834