https://www.taxtmi.com/caselaws?id=100254 Rule 57Q Modvat credit was held admissible on electric motors, gear motors, wires, cables and carbon brushes because the items were functionally used to operate the machinery and fell within the scope of capital goods or their parts. Wires and cables were treated as carrying electric current to the machines, while electric and gear motors served as drives to the machines; that functional finding was not disputed. Carbon brushes were accepted as parts of the overhead blower, and since credit on the blower itself was not in dispute, its parts also qualified for credit. The Revenue's challenge failed and the credit allowed by the appellate authority was sustained. en-us Thu, 16 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100254 Rule 57Q Modvat credit was held admissible on electric motors, gear motors, wires, cables and carbon brushes because the items were functionally used to operate the machinery and fell within the scope of capital goods or their parts. Wires and cables were treated as carrying electric current to the machines, while electric and gear motors served as drives to the machines; that functional finding was not disputed. Carbon brushes were accepted as parts of the overhead blower, and since credit on the blower itself was not in dispute, its parts also qualified for credit. The Revenue's challenge failed and the credit allowed by the appellate authority was sustained. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100254