https://www.taxtmi.com/caselaws?id=334899 Testing instruments used to examine raw materials and finished goods were treated as having an integral nexus with the manufacturing process for Modvat credit purposes under Rule 57Q of the Central Excise Rules, 1944. The analysis relied on prior decisions recognising that equipment used in an indirect or auxiliary capacity can still qualify as capital goods where it is necessary to manufacture and quality-check products. On that basis, such testing equipment was regarded as eligible for Modvat credit. en-us Thu, 17 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334899 Testing instruments used to examine raw materials and finished goods were treated as having an integral nexus with the manufacturing process for Modvat credit purposes under Rule 57Q of the Central Excise Rules, 1944. The analysis relied on prior decisions recognising that equipment used in an indirect or auxiliary capacity can still qualify as capital goods where it is necessary to manufacture and quality-check products. On that basis, such testing equipment was regarded as eligible for Modvat credit. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334899