https://www.taxtmi.com/caselaws?id=106293 Lubricating oils and greases used for crusher and material-handling machinery outside the approved factory premises were not eligible for Modvat credit as capital goods under Rule 57Q, because the rule required use in the factory of manufacture of the final product. The limestone mine and crusher site were not part of the approved ground plan, so goods used there could not be treated as used in the factory under Section 2(e) of the Central Excises and Salt Act, 1944. The lubricants were therefore ineligible, and the prior view that the machinery itself was not qualifying capital goods reinforced that result. en-us Fri, 03 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106293 Lubricating oils and greases used for crusher and material-handling machinery outside the approved factory premises were not eligible for Modvat credit as capital goods under Rule 57Q, because the rule required use in the factory of manufacture of the final product. The limestone mine and crusher site were not part of the approved ground plan, so goods used there could not be treated as used in the factory under Section 2(e) of the Central Excises and Salt Act, 1944. The lubricants were therefore ineligible, and the prior view that the machinery itself was not qualifying capital goods reinforced that result. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106293