https://www.taxtmi.com/caselaws?id=113166 Modvat credit was held admissible on disputed capital goods used as components of manufacturing equipment, testing instruments, safety equipment and allied fittings, because they fell within the eligible scope of capital goods as understood in the Supreme Court ruling. Credit was not pressed for the Auto Ranging Conductivity Meter, since it was not covered by the declaration requirement under Rule 57G of the Central Excise Rules. The assessee succeeded to that extent. en-us Wed, 24 Sep 2003 00:00:00 +0530 Fri, 04 May 2012 11:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113166 Modvat credit was held admissible on disputed capital goods used as components of manufacturing equipment, testing instruments, safety equipment and allied fittings, because they fell within the eligible scope of capital goods as understood in the Supreme Court ruling. Credit was not pressed for the Auto Ranging Conductivity Meter, since it was not covered by the declaration requirement under Rule 57G of the Central Excise Rules. The assessee succeeded to that extent. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113166