https://www.taxtmi.com/caselaws?id=105166 Modvat credit was held available on Automatic Cable Test Equipment used to test jelly filled telephone cables because testing formed an integral part of the manufacturing process. The tribunal treated the equipment as eligible capital goods even before the 16-3-95 change in the definition, and rejected the Revenue's appeal. en-us Tue, 17 Jul 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105166 Modvat credit was held available on Automatic Cable Test Equipment used to test jelly filled telephone cables because testing formed an integral part of the manufacturing process. The tribunal treated the equipment as eligible capital goods even before the 16-3-95 change in the definition, and rejected the Revenue's appeal. Case-Laws Central Excise Tue, 17 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105166