https://www.taxtmi.com/caselaws?id=103975 PVC wires and cables and an automatic voltage stabilizer used for supplying electricity to the manufacturing plant were treated as capital goods under Rule 57Q, following the principle in Jawahar Mills, and Modvat credit on those items was allowed. The remaining disputed items were not finally decided because eligibility under Rule 57Q depended on their actual use and function in the manufacturing process, which had not been properly examined. The matter on those items was remanded for fresh consideration on the statutory test of eligibility. en-us Fri, 01 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 12:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103975 PVC wires and cables and an automatic voltage stabilizer used for supplying electricity to the manufacturing plant were treated as capital goods under Rule 57Q, following the principle in Jawahar Mills, and Modvat credit on those items was allowed. The remaining disputed items were not finally decided because eligibility under Rule 57Q depended on their actual use and function in the manufacturing process, which had not been properly examined. The matter on those items was remanded for fresh consideration on the statutory test of eligibility. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103975