https://www.taxtmi.com/caselaws?id=192199 Welding machines, drilling machines and lubricants used in a cement workshop for repair, upkeep and maintenance of plant and machinery were treated as capital goods eligible for modvat credit under Rule 57Q. The rule was construed broadly, with the definition of capital goods taken to extend beyond items directly used in immediate production where they are essential or supplementary to the effective and continuous running of the manufacturing plant. Direct participation in the manufacture of the final product was not treated as indispensable in every case, and goods necessary for smooth plant operations were held to fall within the credit scheme. The assessee was therefore entitled to the benefit. en-us Tue, 08 Nov 2005 00:00:00 +0530 Fri, 19 May 2017 10:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192199 Welding machines, drilling machines and lubricants used in a cement workshop for repair, upkeep and maintenance of plant and machinery were treated as capital goods eligible for modvat credit under Rule 57Q. The rule was construed broadly, with the definition of capital goods taken to extend beyond items directly used in immediate production where they are essential or supplementary to the effective and continuous running of the manufacturing plant. Direct participation in the manufacture of the final product was not treated as indispensable in every case, and goods necessary for smooth plant operations were held to fall within the credit scheme. The assessee was therefore entitled to the benefit. Case-Laws Central Excise Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192199