https://www.taxtmi.com/caselaws?id=118579 Capital goods eligibility for Modvat credit under Rule 57Q was examined by functional use in the factory. UPS and batteries were treated as necessary standby power equipment, while tubes, pipes and fittings, GI coupler plates, M.S. sheets, cable trays and the centralized lubricating system were held eligible as machinery-supporting items. Blower fans and other captive power-plant parts were also treated as eligible because power and steam were integral to steel manufacture. Refractory bricks, vibrating feeders, the jaw crusher and similar plant components were likewise regarded as part of the production process. One set of items was remanded for document verification, and the claim for emitting electrodes was withdrawn. en-us Fri, 28 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118579 Capital goods eligibility for Modvat credit under Rule 57Q was examined by functional use in the factory. UPS and batteries were treated as necessary standby power equipment, while tubes, pipes and fittings, GI coupler plates, M.S. sheets, cable trays and the centralized lubricating system were held eligible as machinery-supporting items. Blower fans and other captive power-plant parts were also treated as eligible because power and steam were integral to steel manufacture. Refractory bricks, vibrating feeders, the jaw crusher and similar plant components were likewise regarded as part of the production process. One set of items was remanded for document verification, and the claim for emitting electrodes was withdrawn. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118579