https://www.taxtmi.com/caselaws?id=93895 Mechanically spliced steel wire rope slings used for unloading sugarcane within the factory were treated as capital goods under Rule 57Q because they were necessary for efficient unloading and expeditious handling of sugarcane, an integral and continuous part of the sugar manufacturing process. The functional nexus with manufacture was recognised by applying earlier reasoning that treated cane-unloader related components as capital goods. On that basis, Modvat credit was held admissible and the denial of credit was unsustainable. en-us Wed, 28 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93895 Mechanically spliced steel wire rope slings used for unloading sugarcane within the factory were treated as capital goods under Rule 57Q because they were necessary for efficient unloading and expeditious handling of sugarcane, an integral and continuous part of the sugar manufacturing process. The functional nexus with manufacture was recognised by applying earlier reasoning that treated cane-unloader related components as capital goods. On that basis, Modvat credit was held admissible and the denial of credit was unsustainable. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93895