https://www.taxtmi.com/caselaws?id=47451 Eligibility of pipes and tubes as capital goods for Modvat credit under Rule 57Q turns on the user test: an item qualifies if its use is integral to manufacture, and actual assimilation into the final product is not required. Applying that principle, the Court noted that the pipes and tubes carried water for cooling in the plant and were therefore used in the manufacture of the final product. It also restricted the reference to the three items specifically stated in the question and refused to expand it by reading the word "etc." broadly. No substantial question of law was found to justify a reference. en-us Thu, 13 Oct 2005 00:00:00 +0530 Wed, 28 Jul 2010 18:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47451 Eligibility of pipes and tubes as capital goods for Modvat credit under Rule 57Q turns on the user test: an item qualifies if its use is integral to manufacture, and actual assimilation into the final product is not required. Applying that principle, the Court noted that the pipes and tubes carried water for cooling in the plant and were therefore used in the manufacture of the final product. It also restricted the reference to the three items specifically stated in the question and refused to expand it by reading the word "etc." broadly. No substantial question of law was found to justify a reference. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47451