https://www.taxtmi.com/caselaws?id=103669 Electrical items such as contractor, switches, fuse, fuse fittings and relays used for the functioning of manufacturing machines were treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the Supreme Court's ruling in Jawahar Mills and held that goods used in relation to machines employed in manufacture can fall within the expression covering parts of machines under the Explanation to Rule 57Q. Earlier Revenue authorities' decisions contrary to that principle were regarded as no longer good law. On that basis, Modvat credit was available and the Revenue's appeal was rejected. en-us Thu, 20 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103669 Electrical items such as contractor, switches, fuse, fuse fittings and relays used for the functioning of manufacturing machines were treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the Supreme Court's ruling in Jawahar Mills and held that goods used in relation to machines employed in manufacture can fall within the expression covering parts of machines under the Explanation to Rule 57Q. Earlier Revenue authorities' decisions contrary to that principle were regarded as no longer good law. On that basis, Modvat credit was available and the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103669