https://www.taxtmi.com/caselaws?id=498 High temperature colour closed circuit TV, mechanical interlock and assembled expansion joints were treated as capital goods eligible for Modvat credit because their use in the factory was undisputed and each item functioned as an accessory, component or part of equipment used in the plant. The closed circuit TV monitored kiln burning conditions, the mechanical interlock formed part of pollution control equipment, and the expansion joints were used as parts of ducts. On that basis, Rule 57Q was applied to extend credit to these items, and the disallowance of Modvat credit was found unsustainable. en-us Tue, 31 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=498 High temperature colour closed circuit TV, mechanical interlock and assembled expansion joints were treated as capital goods eligible for Modvat credit because their use in the factory was undisputed and each item functioned as an accessory, component or part of equipment used in the plant. The closed circuit TV monitored kiln burning conditions, the mechanical interlock formed part of pollution control equipment, and the expansion joints were used as parts of ducts. On that basis, Rule 57Q was applied to extend credit to these items, and the disallowance of Modvat credit was found unsustainable. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=498