https://www.taxtmi.com/caselaws?id=97927 Rule 57Q Modvat credit extends to capital goods used directly or indirectly in the manufacturing process where there is a functional nexus with production. Material handling equipment such as EOT cranes, forklifts and a pedestal stacker were treated as eligible capital goods because they operated within the manufacturing premises and supported production. A hydraulic cleaner used only to clean oil in hydraulic machines was treated as lacking the required connection with manufacture and was not eligible. Gauges used for checking technical parameters and quality during assembly were also not eligible on the facts, as their role as accessories or production equipment was not established. en-us Mon, 25 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97927 Rule 57Q Modvat credit extends to capital goods used directly or indirectly in the manufacturing process where there is a functional nexus with production. Material handling equipment such as EOT cranes, forklifts and a pedestal stacker were treated as eligible capital goods because they operated within the manufacturing premises and supported production. A hydraulic cleaner used only to clean oil in hydraulic machines was treated as lacking the required connection with manufacture and was not eligible. Gauges used for checking technical parameters and quality during assembly were also not eligible on the facts, as their role as accessories or production equipment was not established. Case-Laws Central Excise Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97927