https://www.taxtmi.com/caselaws?id=93160 Items directly connected with plant operation and the manufacture of caustic soda were treated as eligible capital goods for Modvat credit under Rule 57Q. Cables used for power transmission and lighting, a transformer within the prescribed capacity, rectifier/transductor equipment integral to electrolysis, terminal boards forming part of electric motors, a charger with amplifier supporting electrolytic cell safety and functioning, annunciator cards used in the control and alarm system, and bearings used as mechanical spares for handling raw materials and intermediate products were all accepted as capital goods. The settled Rule 57Q principles and relevant precedents were applied to allow credit on all six items. en-us Mon, 16 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93160 Items directly connected with plant operation and the manufacture of caustic soda were treated as eligible capital goods for Modvat credit under Rule 57Q. Cables used for power transmission and lighting, a transformer within the prescribed capacity, rectifier/transductor equipment integral to electrolysis, terminal boards forming part of electric motors, a charger with amplifier supporting electrolytic cell safety and functioning, annunciator cards used in the control and alarm system, and bearings used as mechanical spares for handling raw materials and intermediate products were all accepted as capital goods. The settled Rule 57Q principles and relevant precedents were applied to allow credit on all six items. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93160