https://www.taxtmi.com/caselaws?id=105591 Rule 57Q treated tubeless tyres fitted to dumpers as eligible capital goods because dumpers were machinery used in relation to manufacture and the tyres formed part of that machinery, so Modvat credit was admissible. The same interpretation extended to welding electrodes and an arc welding generator, which were regarded as qualifying as "plant" under the Supreme Court's Jawahar Mills approach where the items were necessary for carrying on the business and were not mere consumables, so credit was also admissible. The withdrawn claim remained unadjudicated. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105591 Rule 57Q treated tubeless tyres fitted to dumpers as eligible capital goods because dumpers were machinery used in relation to manufacture and the tyres formed part of that machinery, so Modvat credit was admissible. The same interpretation extended to welding electrodes and an arc welding generator, which were regarded as qualifying as "plant" under the Supreme Court's Jawahar Mills approach where the items were necessary for carrying on the business and were not mere consumables, so credit was also admissible. The withdrawn claim remained unadjudicated. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105591