https://www.taxtmi.com/caselaws?id=558 Digital multimeters, insulation resistance testers and vibration/noise meters were treated as part of the condition monitoring and testing system of power transformers, because they were used for assembly, certification and guaranteed performance in accordance with customer specifications and applicable standards. On those facts, the items were regarded as functionally connected with manufacture and as part of the integrated transformer product, so Cenvat credit as capital goods or as goods used in manufacture and testing was not denied. en-us Fri, 10 Feb 2006 00:00:00 +0530 Wed, 20 Aug 2008 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=558 Digital multimeters, insulation resistance testers and vibration/noise meters were treated as part of the condition monitoring and testing system of power transformers, because they were used for assembly, certification and guaranteed performance in accordance with customer specifications and applicable standards. On those facts, the items were regarded as functionally connected with manufacture and as part of the integrated transformer product, so Cenvat credit as capital goods or as goods used in manufacture and testing was not denied. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=558