https://www.taxtmi.com/caselaws?id=103771 Rule 57Q treated capital goods as including machines, machinery, plant, equipment, apparatus, tools, appliances, and the components, spare parts and accessories of such goods used in producing or processing goods. On that basis, 3 Phase A.C. Electric Motors, GOU Strag Seat Button, Electric Fan and M.H. Equipment Conveyor Spares were regarded as capital goods and qualified for Modvat credit. Winding wires of all types were used only in winding electric motor transformers, coils and similar items, and were not covered by any limb of the definition, so credit was not available on those items. en-us Fri, 09 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103771 Rule 57Q treated capital goods as including machines, machinery, plant, equipment, apparatus, tools, appliances, and the components, spare parts and accessories of such goods used in producing or processing goods. On that basis, 3 Phase A.C. Electric Motors, GOU Strag Seat Button, Electric Fan and M.H. Equipment Conveyor Spares were regarded as capital goods and qualified for Modvat credit. Winding wires of all types were used only in winding electric motor transformers, coils and similar items, and were not covered by any limb of the definition, so credit was not available on those items. Case-Laws Central Excise Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103771