https://www.taxtmi.com/caselaws?id=104673 Items used as integral components or auxiliaries of plant and machinery in manufacturing operations, including chlorine blowing, brine processing, cooling and steam-related functions, were treated as capital goods for Modvat credit under Rule 57Q. The Revenue's objection that the goods did not directly produce or process final products was rejected because the rule extends to goods covered by its explanation when used in relation to manufacture. Relying on the Supreme Court's governing principle on the scope of capital goods, the items were held eligible for Modvat credit and the Revenue's appeal failed. en-us Thu, 27 Dec 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104673 Items used as integral components or auxiliaries of plant and machinery in manufacturing operations, including chlorine blowing, brine processing, cooling and steam-related functions, were treated as capital goods for Modvat credit under Rule 57Q. The Revenue's objection that the goods did not directly produce or process final products was rejected because the rule extends to goods covered by its explanation when used in relation to manufacture. Relying on the Supreme Court's governing principle on the scope of capital goods, the items were held eligible for Modvat credit and the Revenue's appeal failed. Case-Laws Central Excise Thu, 27 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104673