https://www.taxtmi.com/caselaws?id=98558 The judge upheld the lower authorities' decisions, rejecting all four appeals filed by the Revenue. The disputed goods, including synthetic fabric, cotton dryer, wire cloth, and felt, were considered as parts and accessories of machinery used in the manufacturing process, qualifying them as capital goods under Rule 57Q for Modvat credit. The judge aligned with the Assistant Commissioner's assessment that these goods were integral to the manufacturing process, thus supporting the appellants' position. en-us Wed, 04 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98558 The judge upheld the lower authorities' decisions, rejecting all four appeals filed by the Revenue. The disputed goods, including synthetic fabric, cotton dryer, wire cloth, and felt, were considered as parts and accessories of machinery used in the manufacturing process, qualifying them as capital goods under Rule 57Q for Modvat credit. The judge aligned with the Assistant Commissioner's assessment that these goods were integral to the manufacturing process, thus supporting the appellants' position. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98558