https://www.taxtmi.com/caselaws?id=103836 Modvat credit was admissible on a weighing machine used for weighment of cotton yarn before packing and clearance, because the product was treated as finished only after packing and the machine qualified as capital goods under Rule 57Q. Modvat credit was also admissible on a PVC mist eliminator, as it was treated as a part or accessory of the humidification plant, and the plant itself had been accepted as capital goods. The Department's challenge therefore failed on both items. en-us Tue, 18 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103836 Modvat credit was admissible on a weighing machine used for weighment of cotton yarn before packing and clearance, because the product was treated as finished only after packing and the machine qualified as capital goods under Rule 57Q. Modvat credit was also admissible on a PVC mist eliminator, as it was treated as a part or accessory of the humidification plant, and the plant itself had been accepted as capital goods. The Department's challenge therefore failed on both items. Case-Laws Central Excise Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103836