https://www.taxtmi.com/caselaws?id=93569 Items used integrally in the manufacturing process, and functionally connected with production, were treated as capital goods for Modvat credit under Rule 57Q. The Tribunal relied on prior precedent recognising grinding wheels and related parts as eligible where their use is integral to manufacture. On that basis, Aloric Belt, Shaka Hearth and Grinding Wheel were held eligible capital goods, and the Revenue's appeal was rejected. en-us Tue, 09 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93569 Items used integrally in the manufacturing process, and functionally connected with production, were treated as capital goods for Modvat credit under Rule 57Q. The Tribunal relied on prior precedent recognising grinding wheels and related parts as eligible where their use is integral to manufacture. On that basis, Aloric Belt, Shaka Hearth and Grinding Wheel were held eligible capital goods, and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93569