https://www.taxtmi.com/caselaws?id=48793 Modvat credit under Rule 57Q was confined to capital goods used within the factory premises or precincts. The CEGAT treated "factory" under Section 2(e) as the area where manufacture or a connected manufacturing process is carried on, not a separate site outside the factory boundary. A pump installed at a reservoir about one kilometre from the factory was outside the factory ground plan and was not separately registered under Rule 174. Because the reservoir site merely supplied water for manufacture and was not part of the factory, the pump did not qualify as capital goods used in the factory and credit was inadmissible. en-us Thu, 20 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48793 Modvat credit under Rule 57Q was confined to capital goods used within the factory premises or precincts. The CEGAT treated "factory" under Section 2(e) as the area where manufacture or a connected manufacturing process is carried on, not a separate site outside the factory boundary. A pump installed at a reservoir about one kilometre from the factory was outside the factory ground plan and was not separately registered under Rule 174. Because the reservoir site merely supplied water for manufacture and was not part of the factory, the pump did not qualify as capital goods used in the factory and credit was inadmissible. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48793