https://www.taxtmi.com/caselaws?id=116762 CRSS sheets used to fabricate service tanks were treated as eligible for Modvat credit under Rule 57Q because the Tribunal applied the liberal capital goods test and found them to be integral to the manufacturing process. The sheets were necessary for making the service tanks, and the tanks were essential for storing oils and fatty acids before feeding them to the soap crutcher. On that basis, the reasoning of the Commissioner (Appeals) was found consistent with the governing law and supporting precedents, and the Revenue's challenge failed. en-us Wed, 23 Nov 2005 00:00:00 +0530 Sat, 16 Jun 2012 14:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116762 CRSS sheets used to fabricate service tanks were treated as eligible for Modvat credit under Rule 57Q because the Tribunal applied the liberal capital goods test and found them to be integral to the manufacturing process. The sheets were necessary for making the service tanks, and the tanks were essential for storing oils and fatty acids before feeding them to the soap crutcher. On that basis, the reasoning of the Commissioner (Appeals) was found consistent with the governing law and supporting precedents, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116762