https://www.taxtmi.com/caselaws?id=107273 Modvat credit on a radiant coil forming part of a Thermal Fluid System installed in the factory was admissible because the coil was an integral capital good used in production. The fact that heat generated by the system was extended to a neighbouring factory did not change the character of the goods used in the appellant's factory, and the departmental decision concerning distribution of power from a D.G. set was materially different. On these facts, credit could not be denied merely because some heat was used elsewhere. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107273 Modvat credit on a radiant coil forming part of a Thermal Fluid System installed in the factory was admissible because the coil was an integral capital good used in production. The fact that heat generated by the system was extended to a neighbouring factory did not change the character of the goods used in the appellant's factory, and the departmental decision concerning distribution of power from a D.G. set was materially different. On these facts, credit could not be denied merely because some heat was used elsewhere. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107273