https://www.taxtmi.com/caselaws?id=105652 Titanium pipes and a miniature oil circuit breaker were treated as capital goods for Modvat credit because they were used in the manufacturing process and had a sufficient nexus with producing, processing, or bringing about change in the final product. Rule 57Q was read broadly to include machines, plant, equipment, apparatus, tools or appliances used for manufacture, and the Revenue's objection on lack of manufacturing connection was rejected. The items were therefore admissible as capital goods, and Modvat credit was allowable. en-us Mon, 08 Apr 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105652 Titanium pipes and a miniature oil circuit breaker were treated as capital goods for Modvat credit because they were used in the manufacturing process and had a sufficient nexus with producing, processing, or bringing about change in the final product. Rule 57Q was read broadly to include machines, plant, equipment, apparatus, tools or appliances used for manufacture, and the Revenue's objection on lack of manufacturing connection was rejected. The items were therefore admissible as capital goods, and Modvat credit was allowable. Case-Laws Central Excise Mon, 08 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105652