https://www.taxtmi.com/caselaws?id=114215 Goods essential to the manufacture of the final product may qualify as capital goods under Rule 57Q even if they do not directly become part of the finished product, because functional nexus with manufacture is sufficient. Credit was therefore available for wires, cables and machinery components used in production. Credit could not be denied for parts of a re-rolling mill merely because an installation certificate for the main machine was not produced, since the rule did not impose that condition. The assessee's entitlement to credit was upheld. en-us Tue, 21 Oct 2003 00:00:00 +0530 Sat, 12 May 2012 12:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114215 Goods essential to the manufacture of the final product may qualify as capital goods under Rule 57Q even if they do not directly become part of the finished product, because functional nexus with manufacture is sufficient. Credit was therefore available for wires, cables and machinery components used in production. Credit could not be denied for parts of a re-rolling mill merely because an installation certificate for the main machine was not produced, since the rule did not impose that condition. The assessee's entitlement to credit was upheld. Case-Laws Central Excise Tue, 21 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114215