https://www.taxtmi.com/caselaws?id=45934 Rule 57Q defines capital goods broadly for Modvat credit, covering machinery, plant, equipment, apparatus, tools and appliances used to produce or process goods or alter substances in manufacturing, together with specified components, spares, accessories, moulds, dies, generating sets and weigh-bridges. Eligibility depends on the statutory user requirement and a functional nexus with manufacturing or factory use. A user-based factual inquiry may be relevant where an item has mixed deployment, but a new objection without a factual foundation before lower authorities does not warrant remand. The Revenue's broad challenge to credit therefore failed, and the credit allowed on the disputed items remained undisturbed. en-us Fri, 27 Jul 2001 00:00:00 +0530 Fri, 03 Oct 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45934 Rule 57Q defines capital goods broadly for Modvat credit, covering machinery, plant, equipment, apparatus, tools and appliances used to produce or process goods or alter substances in manufacturing, together with specified components, spares, accessories, moulds, dies, generating sets and weigh-bridges. Eligibility depends on the statutory user requirement and a functional nexus with manufacturing or factory use. A user-based factual inquiry may be relevant where an item has mixed deployment, but a new objection without a factual foundation before lower authorities does not warrant remand. The Revenue's broad challenge to credit therefore failed, and the credit allowed on the disputed items remained undisturbed. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45934