https://www.taxtmi.com/caselaws?id=98438 A testing and monitoring machine used with a coating machine for abrasives can qualify as capital goods for Modvat credit where it operates continuously with the manufacturing line and is essential to production. The authorities treated its testing and monitoring role as part of the integrated manufacturing process, rather than as a separate or merely auxiliary function. On that basis, the machine was held eligible as capital goods and Modvat credit was admissible. en-us Wed, 14 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98438 A testing and monitoring machine used with a coating machine for abrasives can qualify as capital goods for Modvat credit where it operates continuously with the manufacturing line and is essential to production. The authorities treated its testing and monitoring role as part of the integrated manufacturing process, rather than as a separate or merely auxiliary function. On that basis, the machine was held eligible as capital goods and Modvat credit was admissible. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98438