https://www.taxtmi.com/caselaws?id=107034 Modvat credit under Rule 57Q was treated as admissible for several disputed items used in manufacture, including a solution vessel, cylindrical vertical tank, membrane modules, primary nickel cathodes and cable trays. The solution vessel and cylindrical vertical tank were covered by earlier tribunal precedent allowing capital goods credit. Membrane modules were eligible because goods falling under Heading 84.21 were expressly within the rule and they were used for filtering chemicals in the manufacturing process. Primary nickel cathodes were recognised as part of the reaction process, and cable trays were covered by Supreme Court precedent. Credit was therefore allowed on all contested items. en-us Tue, 17 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107034 Modvat credit under Rule 57Q was treated as admissible for several disputed items used in manufacture, including a solution vessel, cylindrical vertical tank, membrane modules, primary nickel cathodes and cable trays. The solution vessel and cylindrical vertical tank were covered by earlier tribunal precedent allowing capital goods credit. Membrane modules were eligible because goods falling under Heading 84.21 were expressly within the rule and they were used for filtering chemicals in the manufacturing process. Primary nickel cathodes were recognised as part of the reaction process, and cable trays were covered by Supreme Court precedent. Credit was therefore allowed on all contested items. Case-Laws Central Excise Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107034