https://www.taxtmi.com/caselaws?id=3239 Modvat credit under Rule 57Q extends to capital goods that form essential parts, components or accessories of machinery used in the factory, even without direct involvement in production. Railway track material used to supply fuel and move inputs or finished goods qualifies where those functions are integral to plant operations. Capital goods at captive mines also qualify when the mines operate as an integrated unit with the factory through conveyor connectivity. The disputed iron and steel items, railway track material and captive-mine capital goods were therefore eligible for credit, and the disallowance was set aside. en-us Thu, 22 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3239 Modvat credit under Rule 57Q extends to capital goods that form essential parts, components or accessories of machinery used in the factory, even without direct involvement in production. Railway track material used to supply fuel and move inputs or finished goods qualifies where those functions are integral to plant operations. Capital goods at captive mines also qualify when the mines operate as an integrated unit with the factory through conveyor connectivity. The disputed iron and steel items, railway track material and captive-mine capital goods were therefore eligible for credit, and the disallowance was set aside. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3239