https://www.taxtmi.com/caselaws?id=122260 Steel plain plates used to fabricate the chimney of a glass furnace were held eligible for Modvat/Cenvat credit as capital goods under Rule 57Q because the test was whether the goods were used in or in relation to manufacture. The furnace was treated as eligible capital goods for the relevant period, and materials used in an integral part of that equipment were covered by the credit scheme. The mere fact that the furnace or part of it was immovable did not by itself defeat entitlement where the goods were integrally connected with manufacture; the credit allowed was sustained and the Revenue's challenge failed. en-us Tue, 06 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122260 Steel plain plates used to fabricate the chimney of a glass furnace were held eligible for Modvat/Cenvat credit as capital goods under Rule 57Q because the test was whether the goods were used in or in relation to manufacture. The furnace was treated as eligible capital goods for the relevant period, and materials used in an integral part of that equipment were covered by the credit scheme. The mere fact that the furnace or part of it was immovable did not by itself defeat entitlement where the goods were integrally connected with manufacture; the credit allowed was sustained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122260