https://www.taxtmi.com/caselaws?id=106078 Duty paid on an oven and an ultrasonic cleaner was treated as admissible Modvat credit under Rule 57Q because capital goods need not directly produce or process the final product if they are required in the factory for manufacture. Since their use in connection with manufacture was not disputed, they fell within the description of capital goods and were eligible for credit. en-us Tue, 20 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106078 Duty paid on an oven and an ultrasonic cleaner was treated as admissible Modvat credit under Rule 57Q because capital goods need not directly produce or process the final product if they are required in the factory for manufacture. Since their use in connection with manufacture was not disputed, they fell within the description of capital goods and were eligible for credit. Case-Laws Central Excise Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106078