https://www.taxtmi.com/caselaws?id=299459 Modvat credit was considered admissible for refractories, steel structures, ventilation components, cable trays, galvanised flats, a KWH meter and telecommunication cables used in the factory because each item had a direct functional nexus with the manufacturing process or formed part of plant and machinery connected with production. Refractories and lining materials were treated as eligible capital goods as they protected furnace efficiency and aided manufacture. Structural and electrical items used for supports, earthing, measurement, control and equipment safety were likewise regarded as within the credit framework. The stated principle is that goods need not be directly used in making the final product if they are functionally connected with production. en-us Thu, 07 Nov 2002 00:00:00 +0530 Wed, 15 Dec 2021 15:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299459 Modvat credit was considered admissible for refractories, steel structures, ventilation components, cable trays, galvanised flats, a KWH meter and telecommunication cables used in the factory because each item had a direct functional nexus with the manufacturing process or formed part of plant and machinery connected with production. Refractories and lining materials were treated as eligible capital goods as they protected furnace efficiency and aided manufacture. Structural and electrical items used for supports, earthing, measurement, control and equipment safety were likewise regarded as within the credit framework. The stated principle is that goods need not be directly used in making the final product if they are functionally connected with production. Case-Laws Central Excise Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299459