https://www.taxtmi.com/caselaws?id=93339 Modvat credit under Rule 57Q was held admissible on a cot grinding machine used to assist the manufacture of cotton yarn. The Tribunal read Rule 57Q harmoniously with Rule 57S and held that capital goods are not confined to machinery that directly changes the product; machinery, components and accessories that help or assist manufacture also qualify. Because the machine was undisputedly used in relation to manufacture, the fact that it did not itself bring about a change in the goods was immaterial, and the department's appeal failed. en-us Wed, 12 May 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93339 Modvat credit under Rule 57Q was held admissible on a cot grinding machine used to assist the manufacture of cotton yarn. The Tribunal read Rule 57Q harmoniously with Rule 57S and held that capital goods are not confined to machinery that directly changes the product; machinery, components and accessories that help or assist manufacture also qualify. Because the machine was undisputedly used in relation to manufacture, the fact that it did not itself bring about a change in the goods was immaterial, and the department's appeal failed. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93339