https://www.taxtmi.com/caselaws?id=3239 Rule 57Q was construed broadly for Modvat credit: iron and steel items qualifying as parts, components or accessories of machinery were treated as eligible even without direct participation in manufacture, because they formed an essential part of the plant and supported its smooth functioning. Railway track material used to move coal and finished products was also treated as part of plant infrastructure integral to manufacturing operations, so credit was allowed. Capital goods used at captive mine sites linked to the factory through conveyor systems were likewise treated as eligible where the mines formed an integrated unit with the plant. The note states that the disputed disallowance was set aside and credit allowed on the eligible items. 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 Rule 57Q was construed broadly for Modvat credit: iron and steel items qualifying as parts, components or accessories of machinery were treated as eligible even without direct participation in manufacture, because they formed an essential part of the plant and supported its smooth functioning. Railway track material used to move coal and finished products was also treated as part of plant infrastructure integral to manufacturing operations, so credit was allowed. Capital goods used at captive mine sites linked to the factory through conveyor systems were likewise treated as eligible where the mines formed an integrated unit with the plant. The note states that the disputed disallowance was set aside and credit allowed on the eligible items. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3239