https://www.taxtmi.com/caselaws?id=114298 Modvat credit was examined for disputed items under Rule 57Q and, where items were found to be inputs, under Rule 57A. Items forming part of the plant, machinery, electrical systems, control systems, boilers, transformers, weighing systems, gas turbine assemblies, bagging and handling machinery, and other accessories or parts used in the manufacturing set-up were treated as capital goods because parts, components, and accessories of eligible machinery share the same entitlement when integral to the manufacturing apparatus. Electrical and safety items essential to plant functioning were also covered. Items classified as inputs remained eligible for credit under Rule 57A, and a declaration under Rule 57Q was treated as sufficient where substantive input entitlement existed. en-us Thu, 15 Apr 2004 00:00:00 +0530 Mon, 14 May 2012 15:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114298 Modvat credit was examined for disputed items under Rule 57Q and, where items were found to be inputs, under Rule 57A. Items forming part of the plant, machinery, electrical systems, control systems, boilers, transformers, weighing systems, gas turbine assemblies, bagging and handling machinery, and other accessories or parts used in the manufacturing set-up were treated as capital goods because parts, components, and accessories of eligible machinery share the same entitlement when integral to the manufacturing apparatus. Electrical and safety items essential to plant functioning were also covered. Items classified as inputs remained eligible for credit under Rule 57A, and a declaration under Rule 57Q was treated as sufficient where substantive input entitlement existed. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114298