https://www.taxtmi.com/caselaws?id=103539 Armoured cables, carrying idlers, polymer liners and unprocessed polyester fabric were treated as capital goods for Modvat credit under Rule 57Q because their location and function in the cement manufacturing system showed that they were used to transmit power, convey raw materials, improve the gypsum hopper's operation and capture fine cement particles for reprocessing. On that functional basis, the items were regarded as essential to the production process and within the capital goods test for Modvat purposes. en-us Tue, 03 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103539 Armoured cables, carrying idlers, polymer liners and unprocessed polyester fabric were treated as capital goods for Modvat credit under Rule 57Q because their location and function in the cement manufacturing system showed that they were used to transmit power, convey raw materials, improve the gypsum hopper's operation and capture fine cement particles for reprocessing. On that functional basis, the items were regarded as essential to the production process and within the capital goods test for Modvat purposes. Case-Laws Central Excise Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103539