https://www.taxtmi.com/caselaws?id=99459 Modvat credit under Rule 57Q was admissible on 4 Wire Temperature Transmitters because the item was used in relation to the manufacture of the final products. The rule, as applicable at the relevant time, required capital goods to be used for producing or processing final products; it did not require a direct role in the actual manufacturing process. Absence of direct nexus was therefore not a valid basis to deny credit, and the Revenue's challenge failed. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99459 Modvat credit under Rule 57Q was admissible on 4 Wire Temperature Transmitters because the item was used in relation to the manufacture of the final products. The rule, as applicable at the relevant time, required capital goods to be used for producing or processing final products; it did not require a direct role in the actual manufacturing process. Absence of direct nexus was therefore not a valid basis to deny credit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99459