https://www.taxtmi.com/caselaws?id=106222 Computer hardware system used with a ZEISS 3D co-ordinate measuring machine was treated as capital goods for Modvat purposes because it was integrally connected with the manufacturing process and used in connection with the measuring equipment. The relevant test applied was functional nexus with production, not merely standalone use. On the facts, the hardware was accepted as part of the equipment employed in manufacture and therefore qualified for the benefit under Rule 57Q of the Central Excise Rules, 1944, with consequential relief following. en-us Thu, 04 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 12:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106222 Computer hardware system used with a ZEISS 3D co-ordinate measuring machine was treated as capital goods for Modvat purposes because it was integrally connected with the manufacturing process and used in connection with the measuring equipment. The relevant test applied was functional nexus with production, not merely standalone use. On the facts, the hardware was accepted as part of the equipment employed in manufacture and therefore qualified for the benefit under Rule 57Q of the Central Excise Rules, 1944, with consequential relief following. Case-Laws Central Excise Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106222