https://www.taxtmi.com/caselaws?id=118837 Under the pre-amendment Rule 57Q regime, machines, machinery, plant, equipment, apparatus, tools and appliances used in producing or processing goods, or in bringing about a change in a substance for manufacture, qualified as capital goods. Applying the larger bench ruling in Jawahar Mills, the listed items were treated as eligible despite objections that they lacked direct manufacture nexus. Applying Kamakhya Steels, otherwise admissible Modvat credit could not be denied merely because the declaration was filed late. The operative result is that capital goods credit was available on the disputed items and the departmental objections failed. en-us Mon, 26 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 11:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118837 Under the pre-amendment Rule 57Q regime, machines, machinery, plant, equipment, apparatus, tools and appliances used in producing or processing goods, or in bringing about a change in a substance for manufacture, qualified as capital goods. Applying the larger bench ruling in Jawahar Mills, the listed items were treated as eligible despite objections that they lacked direct manufacture nexus. Applying Kamakhya Steels, otherwise admissible Modvat credit could not be denied merely because the declaration was filed late. The operative result is that capital goods credit was available on the disputed items and the departmental objections failed. Case-Laws Central Excise Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118837