https://www.taxtmi.com/caselaws?id=96013 Electric panel, weighing scales, processing trolley, fibre glass, gauge and heater were treated as capital goods because they had a direct functional and integral nexus with manufacture. The items were used to supply electricity to machinery, support weighing and processing operations, move materials between machines, maintain humidification essential to spinning, preserve machinery settings, and condition yarn. On that basis, they qualified for Modvat credit under Rule 57Q of the Central Excise Rules, and the Revenue's challenge failed. en-us Tue, 15 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96013 Electric panel, weighing scales, processing trolley, fibre glass, gauge and heater were treated as capital goods because they had a direct functional and integral nexus with manufacture. The items were used to supply electricity to machinery, support weighing and processing operations, move materials between machines, maintain humidification essential to spinning, preserve machinery settings, and condition yarn. On that basis, they qualified for Modvat credit under Rule 57Q of the Central Excise Rules, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 15 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96013