https://www.taxtmi.com/caselaws?id=106165 Fibre glass insulator used in the plant for ducts carrying cold humidified air and on the false roofing of the factory building was treated as capital goods under Rule 57Q because its use was integrally connected with the manufacturing process. The contention that it was neither a component, part or accessory of machinery nor used in manufacture was rejected. Modvat credit was therefore admissible, and the Revenue challenge failed, leaving the order allowing credit undisturbed. en-us Tue, 05 Mar 2002 00:00:00 +0530 Mon, 12 Mar 2012 18:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106165 Fibre glass insulator used in the plant for ducts carrying cold humidified air and on the false roofing of the factory building was treated as capital goods under Rule 57Q because its use was integrally connected with the manufacturing process. The contention that it was neither a component, part or accessory of machinery nor used in manufacture was rejected. Modvat credit was therefore admissible, and the Revenue challenge failed, leaving the order allowing credit undisturbed. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106165