https://www.taxtmi.com/caselaws?id=103614 Items used in the manufacture of dyes and dye intermediates, including jacketed vessels, storage tanks, tubes, ball valves, troughs, plates and sheets, were treated as capital goods for Modvat credit under Rule 57Q because they were integral to the manufacturing process. The governing principle was that goods need not be directly used in producing the final product if, without them, manufacture could not be carried on; accessories necessary for the process also qualify. Plates and sheets were included where used for cladding vessels and tanks. On that basis, the disputed goods were eligible for capital goods treatment and the departmental challenge failed. en-us Thu, 16 Aug 2001 00:00:00 +0530 Fri, 24 Feb 2012 10:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103614 Items used in the manufacture of dyes and dye intermediates, including jacketed vessels, storage tanks, tubes, ball valves, troughs, plates and sheets, were treated as capital goods for Modvat credit under Rule 57Q because they were integral to the manufacturing process. The governing principle was that goods need not be directly used in producing the final product if, without them, manufacture could not be carried on; accessories necessary for the process also qualify. Plates and sheets were included where used for cladding vessels and tanks. On that basis, the disputed goods were eligible for capital goods treatment and the departmental challenge failed. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103614