https://www.taxtmi.com/caselaws?id=94451 Under Rule 57Q, capital goods for Modvat credit included machinery, plant, appliances and parts used in producing, processing or otherwise facilitating manufacturing, including items in temperature control, material handling, measuring and electrical systems where they met that description. Applying the Larger Bench view and Notifications Nos. 11/95 and 14/96, the Tribunal treated the disputed goods as generally eligible on that basis. It excluded vacuum cleaners and Protectomat from credit, and the claim relating to HDPE pipes was not pursued. The analysis thus shows a broad functional approach to capital goods eligibility, with item-specific exclusion where the goods did not satisfy the rule. en-us Tue, 31 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94451 Under Rule 57Q, capital goods for Modvat credit included machinery, plant, appliances and parts used in producing, processing or otherwise facilitating manufacturing, including items in temperature control, material handling, measuring and electrical systems where they met that description. Applying the Larger Bench view and Notifications Nos. 11/95 and 14/96, the Tribunal treated the disputed goods as generally eligible on that basis. It excluded vacuum cleaners and Protectomat from credit, and the claim relating to HDPE pipes was not pursued. The analysis thus shows a broad functional approach to capital goods eligibility, with item-specific exclusion where the goods did not satisfy the rule. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94451