https://www.taxtmi.com/caselaws?id=45877 Wires and cables used to power blowers that remove hazardous gas in the manufacturing process were treated as capital goods under Rule 57Q because the term "plant" was given a wide meaning and goods need not directly transform raw material if they are necessary for production or for making manufacture possible. On that basis, Modvat credit was held admissible. The Court also held that the scope of Rule 57Q must be determined from its text, context and object, and not from a Finance Minister's speech, which cannot control statutory interpretation. en-us Thu, 30 Nov 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45877 Wires and cables used to power blowers that remove hazardous gas in the manufacturing process were treated as capital goods under Rule 57Q because the term "plant" was given a wide meaning and goods need not directly transform raw material if they are necessary for production or for making manufacture possible. On that basis, Modvat credit was held admissible. The Court also held that the scope of Rule 57Q must be determined from its text, context and object, and not from a Finance Minister's speech, which cannot control statutory interpretation. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45877