https://www.taxtmi.com/caselaws?id=93220 Spectrophotometer and Teflon spacer were treated as eligible capital goods for Modvat credit under Rule 57Q because items used for testing and measuring inputs, intermediate products and final products qualify where such use is essential to completion of the manufacturing process. The Tribunal also followed an earlier ruling that recognised spectrophotometer as a qualifying item, and viewed the later enlargement of the capital goods definition as consistent with that approach. Credit was therefore allowed and the Revenue's challenge failed. en-us Tue, 21 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93220 Spectrophotometer and Teflon spacer were treated as eligible capital goods for Modvat credit under Rule 57Q because items used for testing and measuring inputs, intermediate products and final products qualify where such use is essential to completion of the manufacturing process. The Tribunal also followed an earlier ruling that recognised spectrophotometer as a qualifying item, and viewed the later enlargement of the capital goods definition as consistent with that approach. Credit was therefore allowed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93220