https://www.taxtmi.com/caselaws?id=106057 Goods used in the manufacture of glass shells were treated as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The recorded use of each item was not disputed and was found to establish a connection with the manufacturing process in the factory. The governing principle stated was that the definition of capital goods under Rule 57Q is wide and eligibility depends on user in manufacture rather than a strict nexus test with the final product. On that basis, the goods satisfied the requirement for credit and the appeal failed. en-us Fri, 12 Oct 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106057 Goods used in the manufacture of glass shells were treated as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The recorded use of each item was not disputed and was found to establish a connection with the manufacturing process in the factory. The governing principle stated was that the definition of capital goods under Rule 57Q is wide and eligibility depends on user in manufacture rather than a strict nexus test with the final product. On that basis, the goods satisfied the requirement for credit and the appeal failed. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106057