https://www.taxtmi.com/caselaws?id=267788 Modvat credit under Rule 57Q was allowed on a charging machine used to move aluminium coils into and out of an annealing furnace because the machine was directly connected with an essential stage of manufacture and functioned as material handling equipment used during production. Credit was also allowed on a lathe machine used to maintain rollers employed in manufacture, as the maintenance equipment was treated as integral to the production chain where the rollers required periodic servicing for continued use. The reasoning accepted that workshop equipment supporting essential manufacturing operations can qualify as capital goods when it forms part of the direct manufacturing process. en-us Wed, 03 Jun 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267788 Modvat credit under Rule 57Q was allowed on a charging machine used to move aluminium coils into and out of an annealing furnace because the machine was directly connected with an essential stage of manufacture and functioned as material handling equipment used during production. Credit was also allowed on a lathe machine used to maintain rollers employed in manufacture, as the maintenance equipment was treated as integral to the production chain where the rollers required periodic servicing for continued use. The reasoning accepted that workshop equipment supporting essential manufacturing operations can qualify as capital goods when it forms part of the direct manufacturing process. Case-Laws Central Excise Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267788