https://www.taxtmi.com/caselaws?id=94670 Weigh bridges used at cane purchase centres outside the registered factory premises did not qualify as capital goods for Modvat credit under Rule 57Q because the rule required use in the manufacture of the final product. Weighment of sugarcane at remote procurement centres was an anterior, raw-material procurement activity, not manufacturing use. The broader definition of "factory" under another statute could not control the excise issue, and authorities on integrated operations were inapplicable because they concerned different statutory language. The credit was therefore inadmissible, and the disallowance of Modvat credit was sustained. en-us Fri, 24 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94670 Weigh bridges used at cane purchase centres outside the registered factory premises did not qualify as capital goods for Modvat credit under Rule 57Q because the rule required use in the manufacture of the final product. Weighment of sugarcane at remote procurement centres was an anterior, raw-material procurement activity, not manufacturing use. The broader definition of "factory" under another statute could not control the excise issue, and authorities on integrated operations were inapplicable because they concerned different statutory language. The credit was therefore inadmissible, and the disallowance of Modvat credit was sustained. Case-Laws Central Excise Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94670