https://www.taxtmi.com/caselaws?id=189102 Cement, steel plates and bars used within the factory to support machinery may qualify as capital goods for Modvat credit under Rule 57Q where the definition is construed liberally and the items are used for producing or processing final products, or as components and accessories within the rule. The Tribunal's factual finding that the goods were used for machine support was not shown to be perverse, so the assessee was entitled to credit on those items and no substantial question of law arose for reference. en-us Wed, 24 Oct 2007 00:00:00 +0530 Fri, 22 Sep 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189102 Cement, steel plates and bars used within the factory to support machinery may qualify as capital goods for Modvat credit under Rule 57Q where the definition is construed liberally and the items are used for producing or processing final products, or as components and accessories within the rule. The Tribunal's factual finding that the goods were used for machine support was not shown to be perverse, so the assessee was entitled to credit on those items and no substantial question of law arose for reference. Case-Laws Central Excise Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189102