https://www.taxtmi.com/caselaws?id=119380 Modvat credit was admissible only where an item was shown to be a component or accessory of machinery, or to have a direct functional nexus with the manufacturing apparatus; items used merely as construction or supporting material were not eligible. Applying that functional test under Rule 57Q, credit was allowed for the voltage regulator, CI Plumber Block, H.R. Coil, A.M.P. 32/AMP 121, siliconised butyl rubber seat and asbestos rope, while it was denied for the HRP Coil, Shape and Section, and the 37.5 K.V.A. transformer because their creditable use was not established. en-us Thu, 05 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119380 Modvat credit was admissible only where an item was shown to be a component or accessory of machinery, or to have a direct functional nexus with the manufacturing apparatus; items used merely as construction or supporting material were not eligible. Applying that functional test under Rule 57Q, credit was allowed for the voltage regulator, CI Plumber Block, H.R. Coil, A.M.P. 32/AMP 121, siliconised butyl rubber seat and asbestos rope, while it was denied for the HRP Coil, Shape and Section, and the 37.5 K.V.A. transformer because their creditable use was not established. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119380