https://www.taxtmi.com/caselaws?id=104176 Goods used in or in relation to manufacture, including items functioning as integral parts of machinery, qualify as capital goods for Modvat credit where they are necessary to the manufacturing process. The broader test applied is not limited to items that directly perform the manufacturing act; it extends to goods used alongside machinery and to inputs used in producing intermediate products that form part of the final manufacturing chain. On that basis, the disputed items were treated as capital goods and credit was admissible, so the Revenue's challenge to disallowance failed. en-us Fri, 15 Mar 2002 00:00:00 +0530 Tue, 28 Feb 2012 11:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104176 Goods used in or in relation to manufacture, including items functioning as integral parts of machinery, qualify as capital goods for Modvat credit where they are necessary to the manufacturing process. The broader test applied is not limited to items that directly perform the manufacturing act; it extends to goods used alongside machinery and to inputs used in producing intermediate products that form part of the final manufacturing chain. On that basis, the disputed items were treated as capital goods and credit was admissible, so the Revenue's challenge to disallowance failed. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104176