https://www.taxtmi.com/caselaws?id=101853 HPLC system used to test raw materials and in-process materials during manufacture of IP Grade Sorbitol was treated as capital goods because its function was directly connected with the manufacturing process. As the equipment ensured purity of the final product and helped segregate impurities, it was considered indispensable for producing pharmaceutical grade Sorbitol. On that basis, the system satisfied the eligibility requirements for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal also relied on a cited prior decision involving the same item, and the claim was accepted in favour of the assessee. en-us Wed, 31 Oct 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101853 HPLC system used to test raw materials and in-process materials during manufacture of IP Grade Sorbitol was treated as capital goods because its function was directly connected with the manufacturing process. As the equipment ensured purity of the final product and helped segregate impurities, it was considered indispensable for producing pharmaceutical grade Sorbitol. On that basis, the system satisfied the eligibility requirements for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal also relied on a cited prior decision involving the same item, and the claim was accepted in favour of the assessee. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101853