https://www.taxtmi.com/caselaws?id=113205 Goods used for testing, weighing and strapping in the manufacturing chain were treated as capital goods for Modvat credit under Rule 57A because they had a direct nexus with the processes leading to the finished product. Items integrally connected with production, testing or processing functions were regarded as part of the manufacturing stream and therefore within the rule's scope. On that basis, the goods qualified for credit and the Revenue's challenge failed. en-us Tue, 28 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 13:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113205 Goods used for testing, weighing and strapping in the manufacturing chain were treated as capital goods for Modvat credit under Rule 57A because they had a direct nexus with the processes leading to the finished product. Items integrally connected with production, testing or processing functions were regarded as part of the manufacturing stream and therefore within the rule's scope. On that basis, the goods qualified for credit and the Revenue's challenge failed. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113205