https://www.taxtmi.com/caselaws?id=94602 Items used in a cement plant were examined item-wise to determine whether they qualified as capital goods under Rule 57Q for Modvat credit. Equipment connected with transport of crushed material, compressed air and water supply, kiln lining, temperature and pressure measurement, storage, filtration, electricity transmission, speed reduction, coal crushing, pollution control, conveyor operation, electrical protection, motor-driven operation, bearing support, primary air supply and safety functions was treated as directly connected with cement manufacture or as parts, accessories or equipment essential to plant and machinery. On that basis, the disputed items were held eligible for Modvat credit as capital goods, and credit was allowed on the items satisfying the capital goods test. en-us Fri, 05 Sep 1997 00:00:00 +0530 Tue, 07 May 2019 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94602 Items used in a cement plant were examined item-wise to determine whether they qualified as capital goods under Rule 57Q for Modvat credit. Equipment connected with transport of crushed material, compressed air and water supply, kiln lining, temperature and pressure measurement, storage, filtration, electricity transmission, speed reduction, coal crushing, pollution control, conveyor operation, electrical protection, motor-driven operation, bearing support, primary air supply and safety functions was treated as directly connected with cement manufacture or as parts, accessories or equipment essential to plant and machinery. On that basis, the disputed items were held eligible for Modvat credit as capital goods, and credit was allowed on the items satisfying the capital goods test. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94602