https://www.taxtmi.com/caselaws?id=98662 Credit under Rule 57Q is stated to be admissible for capital goods that are functionally essential to the manufacturing system, even if they do not directly act on the goods manufactured. Circuit breakers were treated as safety devices necessary to protect machinery; the frequency controller was regarded as an integral part of machine-speed regulation; the Cardan Shaft was considered part of the plant because it connected the drive to the machine; and the Roller Table Distribution Board was treated as power-distribution equipment. On that reasoning, the disputed items qualified for modvat credit and the matter was decided in favour of the assessee. en-us Thu, 06 Sep 2001 00:00:00 +0530 Sat, 21 Jan 2012 15:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98662 Credit under Rule 57Q is stated to be admissible for capital goods that are functionally essential to the manufacturing system, even if they do not directly act on the goods manufactured. Circuit breakers were treated as safety devices necessary to protect machinery; the frequency controller was regarded as an integral part of machine-speed regulation; the Cardan Shaft was considered part of the plant because it connected the drive to the machine; and the Roller Table Distribution Board was treated as power-distribution equipment. On that reasoning, the disputed items qualified for modvat credit and the matter was decided in favour of the assessee. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98662