https://www.taxtmi.com/caselaws?id=108331 Steam jet cleaning machinery used to maintain hygiene in a beverage manufacturing plant was treated as an accessory to the manufacturing plant and therefore qualified as capital goods for Modvat credit under the relevant inclusive clause of Rule 57Q, because hygienic cleaning was essential to manufacture aerated waters. Compressor and allied parts of a refrigeration system were also treated as capital goods, as they were indispensable for keeping the product below the required temperature so carbon dioxide remained dissolved during manufacture. The reasoning emphasised that goods integral to the plant or essential to the manufacturing process may fall within the capital goods definition where the applicable clause covers them and no express overriding exclusion applies. en-us Tue, 12 Nov 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108331 Steam jet cleaning machinery used to maintain hygiene in a beverage manufacturing plant was treated as an accessory to the manufacturing plant and therefore qualified as capital goods for Modvat credit under the relevant inclusive clause of Rule 57Q, because hygienic cleaning was essential to manufacture aerated waters. Compressor and allied parts of a refrigeration system were also treated as capital goods, as they were indispensable for keeping the product below the required temperature so carbon dioxide remained dissolved during manufacture. The reasoning emphasised that goods integral to the plant or essential to the manufacturing process may fall within the capital goods definition where the applicable clause covers them and no express overriding exclusion applies. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108331