https://www.taxtmi.com/caselaws?id=235678 Underground telephone cables used within a factory were treated as capital goods eligible for MODVAT/CENVAT credit under the excise rules then in force. The governing test under Rule 57Q was whether the goods were used in the manufacturer's factory, not whether they had a strict nexus with the finished product. The later amended definition in Rule 57AA did not control the relevant period, and credit entitlement had to be judged by the statutory provision applicable at the material time. On that basis, the cables qualified, and credit was allowed to the assessee. en-us Fri, 19 Jul 2013 00:00:00 +0530 Fri, 07 Feb 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235678 Underground telephone cables used within a factory were treated as capital goods eligible for MODVAT/CENVAT credit under the excise rules then in force. The governing test under Rule 57Q was whether the goods were used in the manufacturer's factory, not whether they had a strict nexus with the finished product. The later amended definition in Rule 57AA did not control the relevant period, and credit entitlement had to be judged by the statutory provision applicable at the material time. On that basis, the cables qualified, and credit was allowed to the assessee. Case-Laws Central Excise Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235678