https://www.taxtmi.com/caselaws?id=3539 Lighting fittings and allied electrical equipment used in a manufacturing premises may qualify as capital goods for Modvat credit under Rule 57Q where they are intended for use in manufacture and are ordinarily necessary for production. The settled test applied is whether the equipment serves the manufacturing process and whether production would be difficult in normal industry conditions without it. On that reasoning, the fittings were treated as falling within the ambit of capital goods, so Modvat credit was available and the Revenue's challenge failed. en-us Thu, 01 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3539 Lighting fittings and allied electrical equipment used in a manufacturing premises may qualify as capital goods for Modvat credit under Rule 57Q where they are intended for use in manufacture and are ordinarily necessary for production. The settled test applied is whether the equipment serves the manufacturing process and whether production would be difficult in normal industry conditions without it. On that reasoning, the fittings were treated as falling within the ambit of capital goods, so Modvat credit was available and the Revenue's challenge failed. Case-Laws Central Excise Thu, 01 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3539