https://www.taxtmi.com/caselaws?id=206371 The scope of capital goods under Rule 57Q was construed liberally for Modvat credit. Crane with accessories and loader were treated as machinery and equipment used in the manufacturing process and therefore fell within the rule. The steel items and cement were accepted on the factual finding that they were used for construction of the plant and other components necessary to establish the manufacturing unit, with the user test supporting inclusion where the items were integrally connected to the manufacturing apparatus. The items were held to be capital goods eligible for credit, and the Revenue's challenge failed. en-us Thu, 04 Aug 2011 00:00:00 +0530 Thu, 21 Aug 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206371 The scope of capital goods under Rule 57Q was construed liberally for Modvat credit. Crane with accessories and loader were treated as machinery and equipment used in the manufacturing process and therefore fell within the rule. The steel items and cement were accepted on the factual finding that they were used for construction of the plant and other components necessary to establish the manufacturing unit, with the user test supporting inclusion where the items were integrally connected to the manufacturing apparatus. The items were held to be capital goods eligible for credit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206371