https://www.taxtmi.com/caselaws?id=103680 Items used for power transmission, machine control, or conveyance of inputs into reactors were treated as having a direct nexus with manufacture and therefore qualified as capital goods for Modvat credit under Rule 57Q. Applying that test, cable glands, switches, a proximity switch, a static converter and pipe fittings were held eligible, following earlier decisions. Electrical spares were not finally allowed because the record did not clearly establish their actual nature and use during the relevant period; the matter required factual verification by the adjudicating authority. Credit was to be granted for those spares only if their use in the manufacturing process was proved. en-us Mon, 01 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103680 Items used for power transmission, machine control, or conveyance of inputs into reactors were treated as having a direct nexus with manufacture and therefore qualified as capital goods for Modvat credit under Rule 57Q. Applying that test, cable glands, switches, a proximity switch, a static converter and pipe fittings were held eligible, following earlier decisions. Electrical spares were not finally allowed because the record did not clearly establish their actual nature and use during the relevant period; the matter required factual verification by the adjudicating authority. Credit was to be granted for those spares only if their use in the manufacturing process was proved. Case-Laws Central Excise Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103680