https://www.taxtmi.com/caselaws?id=107168 Modvat credit under Rule 57Q was held admissible for solution vessels, cylindrical vertical tanks, membrane modules, primary nickel cathodes and cable trays, because each item was found to have a direct role in the manufacturing process and to qualify as capital goods on the reasoning applied to similar equipment. Membrane modules were treated as covered by the Rule 57Q explanation, including goods under heading 84.21, and were used for filtering chemicals in manufacture. Cable trays were treated as capital goods following the Supreme Court ruling in Jawahar Mills. The denial of credit on all disputed items was therefore not sustainable. en-us Tue, 17 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107168 Modvat credit under Rule 57Q was held admissible for solution vessels, cylindrical vertical tanks, membrane modules, primary nickel cathodes and cable trays, because each item was found to have a direct role in the manufacturing process and to qualify as capital goods on the reasoning applied to similar equipment. Membrane modules were treated as covered by the Rule 57Q explanation, including goods under heading 84.21, and were used for filtering chemicals in manufacture. Cable trays were treated as capital goods following the Supreme Court ruling in Jawahar Mills. The denial of credit on all disputed items was therefore not sustainable. Case-Laws Central Excise Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107168