https://www.taxtmi.com/caselaws?id=98823 Modvat credit under Rule 57-Q was admissible for electrical and allied items used in the manufacturing process or in the operation of plant and machinery, including panels, modules, cables, fittings, motors, pumps, heat tracers and related parts, because they functioned as capital goods by facilitating manufacture, supply of inputs or insulation. Brass casting articles were denied credit because they required further finishing and had not yet become part of the production machinery, so they did not meet the capital goods definition. Credit was therefore allowed on most disputed items and refused only for brass casting articles. en-us Tue, 30 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98823 Modvat credit under Rule 57-Q was admissible for electrical and allied items used in the manufacturing process or in the operation of plant and machinery, including panels, modules, cables, fittings, motors, pumps, heat tracers and related parts, because they functioned as capital goods by facilitating manufacture, supply of inputs or insulation. Brass casting articles were denied credit because they required further finishing and had not yet become part of the production machinery, so they did not meet the capital goods definition. Credit was therefore allowed on most disputed items and refused only for brass casting articles. Case-Laws Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98823