https://www.taxtmi.com/caselaws?id=115113 Telephone cable falling under Heading 85.44 qualified as capital goods for Modvat credit under Rule 57Q when used in the factory of the manufacturer of final products. The provision, as applied during the relevant period, required use in the factory and did not impose an additional condition that the goods themselves be used directly in the manufacture of final products. On that basis, the department's objection based on absence of direct manufacturing use was rejected, and credit was held admissible. en-us Tue, 15 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115113 Telephone cable falling under Heading 85.44 qualified as capital goods for Modvat credit under Rule 57Q when used in the factory of the manufacturer of final products. The provision, as applied during the relevant period, required use in the factory and did not impose an additional condition that the goods themselves be used directly in the manufacture of final products. On that basis, the department's objection based on absence of direct manufacturing use was rejected, and credit was held admissible. Case-Laws Central Excise Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115113