https://www.taxtmi.com/caselaws?id=110337 Items essential to, and functionally connected with, the manufacturing process were treated as capital goods under Rule 57Q even though they did not directly enter the final product. On that basis, capacitors, electrical cables, measuring gauges, motor controls, fuse holders, plug tunnel diverters, cable trays and a kathorimeter were held eligible for credit. The claim relating to two electric motors was not finally resolved because their invoice value had not been verified from original records, so that limited issue was remanded for fresh verification by the jurisdictional authority. en-us Tue, 14 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110337 Items essential to, and functionally connected with, the manufacturing process were treated as capital goods under Rule 57Q even though they did not directly enter the final product. On that basis, capacitors, electrical cables, measuring gauges, motor controls, fuse holders, plug tunnel diverters, cable trays and a kathorimeter were held eligible for credit. The claim relating to two electric motors was not finally resolved because their invoice value had not been verified from original records, so that limited issue was remanded for fresh verification by the jurisdictional authority. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110337