https://www.taxtmi.com/caselaws?id=107509 Components and parts of an air conditioning plant were treated as eligible for Modvat credit under Rule 57Q because the plant itself had already been accepted as eligible and its components were considered to stand on the same footing. The reasoning was that the plant was essential to completion of the manufacturing process and was integrally connected with manufacture of the final product. Revenue's contrary authority was distinguished on the basis that it involved only peripheral use, which was not the position here. The assessee therefore obtained Modvat credit on the plant components. en-us Thu, 10 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107509 Components and parts of an air conditioning plant were treated as eligible for Modvat credit under Rule 57Q because the plant itself had already been accepted as eligible and its components were considered to stand on the same footing. The reasoning was that the plant was essential to completion of the manufacturing process and was integrally connected with manufacture of the final product. Revenue's contrary authority was distinguished on the basis that it involved only peripheral use, which was not the position here. The assessee therefore obtained Modvat credit on the plant components. Case-Laws Central Excise Thu, 10 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107509