https://www.taxtmi.com/caselaws?id=100012 Electrical control panels were treated as capital goods for Modvat credit under Rule 57Q because they regulated power supplied to DC motors and were necessary for effective operation of the rolling mill. The panels were considered an essential part of the plant and used in the manufacturing process, since motor power could not be regulated without them. On that basis, Modvat credit on the panels was held admissible and the revenue appeal was rejected. en-us Mon, 26 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100012 Electrical control panels were treated as capital goods for Modvat credit under Rule 57Q because they regulated power supplied to DC motors and were necessary for effective operation of the rolling mill. The panels were considered an essential part of the plant and used in the manufacturing process, since motor power could not be regulated without them. On that basis, Modvat credit on the panels was held admissible and the revenue appeal was rejected. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100012