https://www.taxtmi.com/caselaws?id=103926 Eligibility for Modvat credit under Rule 57Q depended on whether the goods were used in the manufacture of final products, and items having a direct functional nexus with the plant or manufacturing process qualified as capital goods. On that basis, the listed goods, including components, spare parts, accessories and parts of machinery, plant, equipment or apparatus, were treated as within the rule, including items used in the kiln, crusher, manufacturing plant and dust-control system. Goods used for dust collection and pollution control were also regarded as necessary for efficient manufacture. Modvat credit was therefore admissible on the items. en-us Wed, 16 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103926 Eligibility for Modvat credit under Rule 57Q depended on whether the goods were used in the manufacture of final products, and items having a direct functional nexus with the plant or manufacturing process qualified as capital goods. On that basis, the listed goods, including components, spare parts, accessories and parts of machinery, plant, equipment or apparatus, were treated as within the rule, including items used in the kiln, crusher, manufacturing plant and dust-control system. Goods used for dust collection and pollution control were also regarded as necessary for efficient manufacture. Modvat credit was therefore admissible on the items. Case-Laws Central Excise Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103926