https://www.taxtmi.com/caselaws?id=98865 S.E. Copper Wire, Transformer, Static Converter, Conduit PVC Arm Cable and Final Washing Assembly/HCL Tail Gas Assembly were treated as capital goods under the Explanation to Rule 57Q because they were used integrally in plant operations and were supported by prior Tribunal and Supreme Court decisions. Acralite Resins/Hylak Resins and M. Seal were regarded as eligible because they protected pipelines conveying material and thereby aided processing. Bakelite Sheet was treated as capital goods because it served as an insulating material in the plant's electrical system. The items were therefore held eligible for Modvat credit under Rule 57Q. en-us Wed, 15 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98865 S.E. Copper Wire, Transformer, Static Converter, Conduit PVC Arm Cable and Final Washing Assembly/HCL Tail Gas Assembly were treated as capital goods under the Explanation to Rule 57Q because they were used integrally in plant operations and were supported by prior Tribunal and Supreme Court decisions. Acralite Resins/Hylak Resins and M. Seal were regarded as eligible because they protected pipelines conveying material and thereby aided processing. Bakelite Sheet was treated as capital goods because it served as an insulating material in the plant's electrical system. The items were therefore held eligible for Modvat credit under Rule 57Q. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98865