https://www.taxtmi.com/caselaws?id=166943 Capital goods used in a separate, unregistered premises near the registered factory were treated as used in the factory of manufacture for Modvat credit under Rule 57Q because the premises were owned and controlled by the assessee and were used only for processes connected with the main manufacturing unit. The physical separation of the premises, by itself, did not break the required nexus with manufacture of the final products. On the facts recorded, the Rule 57Q condition was satisfied and no disqualification arose; Modvat credit was therefore available. en-us Fri, 04 Feb 2011 00:00:00 +0530 Mon, 17 Nov 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166943 Capital goods used in a separate, unregistered premises near the registered factory were treated as used in the factory of manufacture for Modvat credit under Rule 57Q because the premises were owned and controlled by the assessee and were used only for processes connected with the main manufacturing unit. The physical separation of the premises, by itself, did not break the required nexus with manufacture of the final products. On the facts recorded, the Rule 57Q condition was satisfied and no disqualification arose; Modvat credit was therefore available. Case-Laws Central Excise Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166943