https://www.taxtmi.com/caselaws?id=112719 A computer-controlled freezer drier machine with chilling cabinet used to process herbs and other raw materials for manufacturing Ayurvedic medicines fell within the scope of capital goods under Rule 57Q because the machine was used in processing goods and bringing about change in substances for manufacture of final products. Its use for manufacture was not disputed, and that use satisfied the provision's plain language and the broader test of goods used in or in relation to manufacture. The machine therefore qualified for Modvat credit. en-us Fri, 12 Sep 2003 00:00:00 +0530 Tue, 01 May 2012 14:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112719 A computer-controlled freezer drier machine with chilling cabinet used to process herbs and other raw materials for manufacturing Ayurvedic medicines fell within the scope of capital goods under Rule 57Q because the machine was used in processing goods and bringing about change in substances for manufacture of final products. Its use for manufacture was not disputed, and that use satisfied the provision's plain language and the broader test of goods used in or in relation to manufacture. The machine therefore qualified for Modvat credit. Case-Laws Central Excise Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112719