https://www.taxtmi.com/caselaws?id=95612 Modvat credit was admissible on electrical parts used through control panels for power transmission to manufacturing machines, on weighing machines and their parts, and on material handling equipment used within the factory under Rule 57Q. The items were treated as durable components forming part of "plant" and therefore qualifying as capital goods, rather than consumables. The date of 16-3-1995 under Notification No. 11/95-NT was held irrelevant in light of the Larger Bench ruling in Jawahar Mills, while the weighing machine claim was supported by the Tribunal's earlier decision in Modi Xerox Ltd. The Revenue's challenge failed. en-us Tue, 28 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95612 Modvat credit was admissible on electrical parts used through control panels for power transmission to manufacturing machines, on weighing machines and their parts, and on material handling equipment used within the factory under Rule 57Q. The items were treated as durable components forming part of "plant" and therefore qualifying as capital goods, rather than consumables. The date of 16-3-1995 under Notification No. 11/95-NT was held irrelevant in light of the Larger Bench ruling in Jawahar Mills, while the weighing machine claim was supported by the Tribunal's earlier decision in Modi Xerox Ltd. The Revenue's challenge failed. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95612