https://www.taxtmi.com/caselaws?id=346943 Rule 57Q capital goods credit depends on the functional role of the equipment in manufacture, not merely its physical location within the factory. A Single Point Mooring system used to berth vessels and pump raw material through pipelines directly to the tank farm was treated as an integrated and indispensable part of the manufacturing process. On that basis, the system and connected apparatus satisfied the user test as capital goods, and denial of Modvat credit because the system was outside the factory premises was rejected. en-us Tue, 22 Aug 2017 00:00:00 +0530 Tue, 01 May 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346943 Rule 57Q capital goods credit depends on the functional role of the equipment in manufacture, not merely its physical location within the factory. A Single Point Mooring system used to berth vessels and pump raw material through pipelines directly to the tank farm was treated as an integrated and indispensable part of the manufacturing process. On that basis, the system and connected apparatus satisfied the user test as capital goods, and denial of Modvat credit because the system was outside the factory premises was rejected. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346943