https://www.taxtmi.com/caselaws?id=98819 Desiccant dryer, clearer roller cleaner unit, weighing scale and portable platform scale were treated as capital goods eligible for Modvat credit under Rule 57Q because each had a direct nexus with manufacture and was used to maintain product quality or support production of finished goods. The desiccant dryer dehumidified compressed air for the carding machine, while the clearer roller cleaner unit cleaned rollers in ring frames to produce uniform yarn. Weighing machinery used for material measurement was also covered. A remand for verification of credit taken on the original invoice was sustained to confirm duty payment and prevent double credit. en-us Mon, 29 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98819 Desiccant dryer, clearer roller cleaner unit, weighing scale and portable platform scale were treated as capital goods eligible for Modvat credit under Rule 57Q because each had a direct nexus with manufacture and was used to maintain product quality or support production of finished goods. The desiccant dryer dehumidified compressed air for the carding machine, while the clearer roller cleaner unit cleaned rollers in ring frames to produce uniform yarn. Weighing machinery used for material measurement was also covered. A remand for verification of credit taken on the original invoice was sustained to confirm duty payment and prevent double credit. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98819