https://www.taxtmi.com/caselaws?id=243302 Rule 57Q of the Central Excise Rules, 1944 was construed broadly to include machines, plant, equipment, apparatus, tools, appliances, and their components, spare parts and accessories used for producing or processing goods or for bringing about a change in substance for manufacture of final products. On that liberal reading, electrical items such as panel boards and PVC cables, though not directly part of the manufacturing process, can qualify as capital goods when used for manufacturing-related purposes or within the factory. The assessee was therefore entitled to MODVAT credit on the disputed items. en-us Fri, 13 Dec 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243302 Rule 57Q of the Central Excise Rules, 1944 was construed broadly to include machines, plant, equipment, apparatus, tools, appliances, and their components, spare parts and accessories used for producing or processing goods or for bringing about a change in substance for manufacture of final products. On that liberal reading, electrical items such as panel boards and PVC cables, though not directly part of the manufacturing process, can qualify as capital goods when used for manufacturing-related purposes or within the factory. The assessee was therefore entitled to MODVAT credit on the disputed items. Case-Laws Central Excise Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243302