https://www.taxtmi.com/caselaws?id=116346 Testing and measuring equipment used before 16-3-1995 were treated as capital goods eligible for Modvat credit under Rule 57Q because they were integrally connected with manufacture and ensured that final products met required specifications. The rule was read to cover goods used for producing or processing goods, or for bringing about a change in substance for manufacture, and equipment essential to the manufacture of marketable final products fell within that scope. The larger Bench view was followed, and the order granting credit was upheld. en-us Fri, 10 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 16:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116346 Testing and measuring equipment used before 16-3-1995 were treated as capital goods eligible for Modvat credit under Rule 57Q because they were integrally connected with manufacture and ensured that final products met required specifications. The rule was read to cover goods used for producing or processing goods, or for bringing about a change in substance for manufacture, and equipment essential to the manufacture of marketable final products fell within that scope. The larger Bench view was followed, and the order granting credit was upheld. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116346