https://www.taxtmi.com/caselaws?id=113674 Silicon spray and water treatment compound qualified as Modvat inputs because they were used in or in relation to the manufacture of polyester filament yarn, satisfying Rule 57A. Electronic invertor, primary test set and low voltage power supply qualified as capital goods because they regulated, controlled or supported the manufacturing process and were integral to production under Rule 57Q. On that basis, the Revenue's challenge failed and Modvat credit on both categories of goods was sustained. en-us Fri, 01 Aug 2003 00:00:00 +0530 Mon, 07 May 2012 15:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113674 Silicon spray and water treatment compound qualified as Modvat inputs because they were used in or in relation to the manufacture of polyester filament yarn, satisfying Rule 57A. Electronic invertor, primary test set and low voltage power supply qualified as capital goods because they regulated, controlled or supported the manufacturing process and were integral to production under Rule 57Q. On that basis, the Revenue's challenge failed and Modvat credit on both categories of goods was sustained. Case-Laws Central Excise Fri, 01 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113674