https://www.taxtmi.com/caselaws?id=94231 Machinery and equipment used for quality control, dimensional checking and integral manufacturing operations qualified as capital goods for Modvat credit under Rule 57Q, so the profile projector and lathe machine were treated as eligible. A clerical mismatch in register entries did not justify denial where the goods had been received, the registers showed available balance, and there was no overdrawal or revenue loss, so the credit disallowance was set aside. en-us Tue, 13 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94231 Machinery and equipment used for quality control, dimensional checking and integral manufacturing operations qualified as capital goods for Modvat credit under Rule 57Q, so the profile projector and lathe machine were treated as eligible. A clerical mismatch in register entries did not justify denial where the goods had been received, the registers showed available balance, and there was no overdrawal or revenue loss, so the credit disallowance was set aside. Case-Laws Central Excise Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94231