https://www.taxtmi.com/caselaws?id=109910 Rupture discs qualify as capital goods for Modvat credit under Rule 57Q where they are used in manufacturing and are functionally necessary for factory operations. Eligibility does not depend solely on whether an item directly produces or processes goods; the relevant test is whether manufacture could be effectively carried on without it. As safety devices fitted to pressure vessels to prevent explosions and permit safe operation, rupture discs have a direct functional connection with the manufacturing process and are treated on the same footing as other essential manufacturing equipment. en-us Fri, 11 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109910 Rupture discs qualify as capital goods for Modvat credit under Rule 57Q where they are used in manufacturing and are functionally necessary for factory operations. Eligibility does not depend solely on whether an item directly produces or processes goods; the relevant test is whether manufacture could be effectively carried on without it. As safety devices fitted to pressure vessels to prevent explosions and permit safe operation, rupture discs have a direct functional connection with the manufacturing process and are treated on the same footing as other essential manufacturing equipment. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109910