https://www.taxtmi.com/caselaws?id=118788 Starter motor, cables, switch board and control panel, feeder table structure, and spares for the bagging machine were treated as capital goods eligible for Modvat credit under Rule 57Q because each item had a direct functional nexus with manufacture or formed part of plant, components or accessories used in production. The starter motor operated the I.D. fan essential for flue gas discharge in sugar manufacture; power cables were covered as plant-related items; the switch board and control panel fell within Heading 85.37 under the amended rule; the feeder table structure supported material handling; and the bagging machine spares qualified because packing was part of the manufacturing process. All disputed items were eligible for credit. en-us Thu, 18 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 17:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118788 Starter motor, cables, switch board and control panel, feeder table structure, and spares for the bagging machine were treated as capital goods eligible for Modvat credit under Rule 57Q because each item had a direct functional nexus with manufacture or formed part of plant, components or accessories used in production. The starter motor operated the I.D. fan essential for flue gas discharge in sugar manufacture; power cables were covered as plant-related items; the switch board and control panel fell within Heading 85.37 under the amended rule; the feeder table structure supported material handling; and the bagging machine spares qualified because packing was part of the manufacturing process. All disputed items were eligible for credit. Case-Laws Central Excise Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118788