https://www.taxtmi.com/caselaws?id=299458 Modvat credit under Rule 57Q was considered admissible on conveyor systems, automatic testing machines, measuring instruments, conductive plastic racks and an overhead bridge as capital goods for the period before Notification No. 11/95. The Tribunal's prior view treated items integral to the manufacturing process, including conveyor belts, testing machines and measuring devices used for quantification of raw material, as eligible capital goods. Conductive plastic racks were also treated as part of the conveyor-linked storage system, and the overhead bridge followed the same treatment as part of that system. The amendment by Notification No. 11/95 was not read as restricting the earlier scope of capital goods to exclude these items. en-us Mon, 27 Mar 2000 00:00:00 +0530 Wed, 15 Dec 2021 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299458 Modvat credit under Rule 57Q was considered admissible on conveyor systems, automatic testing machines, measuring instruments, conductive plastic racks and an overhead bridge as capital goods for the period before Notification No. 11/95. The Tribunal's prior view treated items integral to the manufacturing process, including conveyor belts, testing machines and measuring devices used for quantification of raw material, as eligible capital goods. Conductive plastic racks were also treated as part of the conveyor-linked storage system, and the overhead bridge followed the same treatment as part of that system. The amendment by Notification No. 11/95 was not read as restricting the earlier scope of capital goods to exclude these items. Case-Laws Central Excise Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299458