https://www.taxtmi.com/caselaws?id=116808 Credit under the Modvat scheme was treated as admissible on all disputed items based on their functional role in production. Mortar was covered by the settled Tribunal view as capital goods. Grinding additives were not capital goods, but they qualified as inputs under Rule 57A because they were received in the factory and used in manufacture of the final product. The isolator switch unit was treated as a component, spare part or accessory of capital goods under Rule 57Q because it controlled the speed of the instrument classifier and affected grinding fineness. en-us Wed, 05 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116808 Credit under the Modvat scheme was treated as admissible on all disputed items based on their functional role in production. Mortar was covered by the settled Tribunal view as capital goods. Grinding additives were not capital goods, but they qualified as inputs under Rule 57A because they were received in the factory and used in manufacture of the final product. The isolator switch unit was treated as a component, spare part or accessory of capital goods under Rule 57Q because it controlled the speed of the instrument classifier and affected grinding fineness. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116808