https://www.taxtmi.com/caselaws?id=96395 Modvat credit was considered admissible on bus duct and distribution boards as capital goods. The bus duct was treated as a spare part of the transformer, and the transformer was regarded as an integral part of the plant; that factual finding was not disputed. The distribution boards and panels were found to provide regular electric supply to the machines used in manufacture and to be essential for their functioning; that finding was also not controverted. On those facts, both items were accepted as qualifying capital goods for Modvat credit. en-us Fri, 25 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96395 Modvat credit was considered admissible on bus duct and distribution boards as capital goods. The bus duct was treated as a spare part of the transformer, and the transformer was regarded as an integral part of the plant; that factual finding was not disputed. The distribution boards and panels were found to provide regular electric supply to the machines used in manufacture and to be essential for their functioning; that finding was also not controverted. On those facts, both items were accepted as qualifying capital goods for Modvat credit. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96395