https://www.taxtmi.com/caselaws?id=184532 Items used to construct an operating platform around the continuous pan in a sugar plant were treated as capital goods under Rule 57Q of the Central Excise Rules, 1944 because the platform was necessary for checking syrup boiling and regulating the manufacturing process. The analysis accepted that accessories to plant and machinery, and items installed in the factory even if not directly used in manufacture, may qualify for Modvat credit. The existing appellate order in favour of the assessee was also noted as operative in the absence of any stay, and the Revenue challenge failed. en-us Wed, 08 Jan 2003 00:00:00 +0530 Tue, 12 Jul 2016 11:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184532 Items used to construct an operating platform around the continuous pan in a sugar plant were treated as capital goods under Rule 57Q of the Central Excise Rules, 1944 because the platform was necessary for checking syrup boiling and regulating the manufacturing process. The analysis accepted that accessories to plant and machinery, and items installed in the factory even if not directly used in manufacture, may qualify for Modvat credit. The existing appellate order in favour of the assessee was also noted as operative in the absence of any stay, and the Revenue challenge failed. Case-Laws Central Excise Wed, 08 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184532