https://www.taxtmi.com/caselaws?id=98571 Rule 57Q allowed Modvat credit on goods used to support manufacture where they formed part of the wider meaning of plant and equipment. Motor Control Centre, PVC insulated copper wire and a battery charger were treated as capital goods because they helped maintain humidity, carry current to machines and ensure uninterrupted power supply, making production possible even though they did not enter the final product directly. Credit was therefore admissible on these items, and the Revenue's challenge failed. en-us Fri, 13 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98571 Rule 57Q allowed Modvat credit on goods used to support manufacture where they formed part of the wider meaning of plant and equipment. Motor Control Centre, PVC insulated copper wire and a battery charger were treated as capital goods because they helped maintain humidity, carry current to machines and ensure uninterrupted power supply, making production possible even though they did not enter the final product directly. Credit was therefore admissible on these items, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98571