https://www.taxtmi.com/caselaws?id=103851 Goods used as functional components, parts or appurtenances of eligible plant or machinery, and employed in the manufacturing process, qualify as capital goods under Rule 57Q when their use is established and remains unrebutted. Aluminium sections and an air circuit breaker used in the power house for electricity supply to machinery were treated as eligible, steam jointing sheets used to ? Need English. Let's craft concise. Castable refractories used as heat-resistant boiler lining were also treated as eligible because the boiler itself was machinery. On these facts, all disputed items were held to fall within Explanation (1) to Rule 57Q(1), and Modvat credit was admissible. en-us Thu, 20 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103851 Goods used as functional components, parts or appurtenances of eligible plant or machinery, and employed in the manufacturing process, qualify as capital goods under Rule 57Q when their use is established and remains unrebutted. Aluminium sections and an air circuit breaker used in the power house for electricity supply to machinery were treated as eligible, steam jointing sheets used to ? Need English. Let's craft concise. Castable refractories used as heat-resistant boiler lining were also treated as eligible because the boiler itself was machinery. On these facts, all disputed items were held to fall within Explanation (1) to Rule 57Q(1), and Modvat credit was admissible. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103851