https://www.taxtmi.com/caselaws?id=94649 Rule 57Q Modvat credit was treated as available for goods integrally connected with the plant or manufacturing process, including material-handling equipment, PLC parts, cables, electrical motors, refractory castables and structural components used as part of the machinery. The Tribunal accepted that these items formed part of the capital goods eligible for credit. Hose assembly used in the adjoining limestone mine was treated differently because mining activity was outside the manufacturing process in the factory; credit was therefore denied on that item. The ratio confirms that functional nexus with manufacturing is decisive, while items confined to mining operations do not qualify as capital goods. en-us Thu, 04 Nov 1999 00:00:00 +0530 Sat, 25 May 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94649 Rule 57Q Modvat credit was treated as available for goods integrally connected with the plant or manufacturing process, including material-handling equipment, PLC parts, cables, electrical motors, refractory castables and structural components used as part of the machinery. The Tribunal accepted that these items formed part of the capital goods eligible for credit. Hose assembly used in the adjoining limestone mine was treated differently because mining activity was outside the manufacturing process in the factory; credit was therefore denied on that item. The ratio confirms that functional nexus with manufacturing is decisive, while items confined to mining operations do not qualify as capital goods. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94649