https://www.taxtmi.com/caselaws?id=404317 H.R. plates and coils used in constructing conveyor galleries were examined under Rule 57-Q of the Central Excise Rules, 1944 for Modvat credit as capital goods. The governing test was whether the items were used in the factory for producing or processing goods, or for bringing about a change in any substance for manufacture of the final product. Concurrent factual findings treated the plates and coils as components of the conveyor gallery platform integral to manufacturing, so the dispute was resolved on that factual basis and no substantial question of law arose. en-us Fri, 12 Feb 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404317 H.R. plates and coils used in constructing conveyor galleries were examined under Rule 57-Q of the Central Excise Rules, 1944 for Modvat credit as capital goods. The governing test was whether the items were used in the factory for producing or processing goods, or for bringing about a change in any substance for manufacture of the final product. Concurrent factual findings treated the plates and coils as components of the conveyor gallery platform integral to manufacturing, so the dispute was resolved on that factual basis and no substantial question of law arose. Case-Laws Central Excise Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404317