https://www.taxtmi.com/caselaws?id=110530 Rule 57Q was construed broadly on a functional approach to "plant", so items used in installation, support and functioning of machinery qualified as capital goods where they served the manufacturing set-up as tools or integral aids. On that basis, welding electrodes, GC sheets, shrinkomop-20, CTD bars, a cylindrical vertical tank, a lab hot plate and a multipurpose table top scale were treated as eligible for Modvat credit. The item expressly not pressed did not require adjudication on merits, and no substantive decision was recorded on it. en-us Wed, 22 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110530 Rule 57Q was construed broadly on a functional approach to "plant", so items used in installation, support and functioning of machinery qualified as capital goods where they served the manufacturing set-up as tools or integral aids. On that basis, welding electrodes, GC sheets, shrinkomop-20, CTD bars, a cylindrical vertical tank, a lab hot plate and a multipurpose table top scale were treated as eligible for Modvat credit. The item expressly not pressed did not require adjudication on merits, and no substantive decision was recorded on it. Case-Laws Central Excise Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110530