https://www.taxtmi.com/caselaws?id=107448 Computer hardware installed in the factory and directly used in selecting and grouping inputs for manufacture of lightning arresters was treated as capital goods eligible for Modvat credit under Rule 57Q. The governing principle was that eligibility is not confined to machinery that directly processes raw material; equipment performing an integral, indirect, or auxiliary role in manufacture, including material handling and testing functions, can also qualify. Its electronic operation, rather than mechanical operation, was held irrelevant where the equipment participates in the manufacturing process. The credit denial was therefore set aside, with consequential relief. en-us Fri, 03 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 15:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107448 Computer hardware installed in the factory and directly used in selecting and grouping inputs for manufacture of lightning arresters was treated as capital goods eligible for Modvat credit under Rule 57Q. The governing principle was that eligibility is not confined to machinery that directly processes raw material; equipment performing an integral, indirect, or auxiliary role in manufacture, including material handling and testing functions, can also qualify. Its electronic operation, rather than mechanical operation, was held irrelevant where the equipment participates in the manufacturing process. The credit denial was therefore set aside, with consequential relief. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107448