https://www.taxtmi.com/caselaws?id=122772 Modvat credit under Rule 57Q(1) was unavailable for the truck loading machine with control panel, belt-conveyors and bag divertors because those items were used only for diverting, conveying and loading packed cement after manufacture and packing were complete, so they were post-manufacture equipment rather than capital goods. HB Chart and calibrator qualified for credit because they were used to monitor plant operations and regulate process parameters directly connected with manufacture. Machinery used only after completion of manufacture does not meet the capital goods definition, but equipment used to control or regulate the manufacturing process is eligible. en-us Mon, 27 Aug 2007 00:00:00 +0530 Fri, 17 Aug 2012 11:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122772 Modvat credit under Rule 57Q(1) was unavailable for the truck loading machine with control panel, belt-conveyors and bag divertors because those items were used only for diverting, conveying and loading packed cement after manufacture and packing were complete, so they were post-manufacture equipment rather than capital goods. HB Chart and calibrator qualified for credit because they were used to monitor plant operations and regulate process parameters directly connected with manufacture. Machinery used only after completion of manufacture does not meet the capital goods definition, but equipment used to control or regulate the manufacturing process is eligible. Case-Laws Central Excise Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122772