https://www.taxtmi.com/caselaws?id=49844 Compressor, air-conditioning plant parts, weighing machines, electrical transformers and similar items were treated as capital goods for Modvat credit under Rule 57Q(1) of the Central Excise Rules, 1944. The Tribunal applied the larger Bench view that equipment used to regulate temperature and humidity in a pharmaceutical factory could qualify as capital goods, and rejected the narrower approach that only goods directly used in production or processing were eligible. It also read the Rule 57Q explanation to cover goods without which production or processing could not take place. On that basis, the items qualified and Modvat credit was allowed. en-us Mon, 08 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49844 Compressor, air-conditioning plant parts, weighing machines, electrical transformers and similar items were treated as capital goods for Modvat credit under Rule 57Q(1) of the Central Excise Rules, 1944. The Tribunal applied the larger Bench view that equipment used to regulate temperature and humidity in a pharmaceutical factory could qualify as capital goods, and rejected the narrower approach that only goods directly used in production or processing were eligible. It also read the Rule 57Q explanation to cover goods without which production or processing could not take place. On that basis, the items qualified and Modvat credit was allowed. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49844