https://www.taxtmi.com/caselaws?id=95572 Weighing scales used for weighment of inputs in the manufacturing process were treated as eligible for Modvat credit under Rule 57Q, because weighing bridges were expressly covered and the scales performed a substantially similar function. The Tribunal applied earlier precedent on the same issue and accepted that equipment used for input measurement in production could qualify as capital goods where the rule recognised comparable weighing machinery. On that basis, the disallowance was reversed and credit was held admissible. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95572 Weighing scales used for weighment of inputs in the manufacturing process were treated as eligible for Modvat credit under Rule 57Q, because weighing bridges were expressly covered and the scales performed a substantially similar function. The Tribunal applied earlier precedent on the same issue and accepted that equipment used for input measurement in production could qualify as capital goods where the rule recognised comparable weighing machinery. On that basis, the disallowance was reversed and credit was held admissible. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95572