https://www.taxtmi.com/caselaws?id=93161 Rule 57Q was applied to extend Modvat credit to parts of production machinery and to inputs used in a necessary manufacturing step. Enamelled winding wire and copper winding wire, being parts of electric motors integral to plant operation, were treated as covered capital goods, and credit was allowed. Rotary units, F.R.B. sleeves, shaft and impeller, as parts of machinery used in manufacture of maize products, were also treated as capital goods, so credit was allowed. Cylindrical vertical tanks used to store raw material were regarded as goods used in the manufacturing process, and credit was allowed. The Revenue's challenge failed on all disputed items. en-us Mon, 16 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93161 Rule 57Q was applied to extend Modvat credit to parts of production machinery and to inputs used in a necessary manufacturing step. Enamelled winding wire and copper winding wire, being parts of electric motors integral to plant operation, were treated as covered capital goods, and credit was allowed. Rotary units, F.R.B. sleeves, shaft and impeller, as parts of machinery used in manufacture of maize products, were also treated as capital goods, so credit was allowed. Cylindrical vertical tanks used to store raw material were regarded as goods used in the manufacturing process, and credit was allowed. The Revenue's challenge failed on all disputed items. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93161