https://www.taxtmi.com/caselaws?id=49867 Modvat credit was treated as admissible for durable capital goods and accessories with a direct nexus to manufacture, including blower, boiler and power plant parts, electrical transformers and related wiring, and yard pipes used to convey gases essential to production. Credit was also upheld for gate passes issued before 1-4-1994 where earlier Tribunal rulings supported eligibility. Credit was denied for parts used in a water pump house located 15 kms away, because Modvat credit under Rule 57Q required capital goods to be used in the manufacturer's factory, and premises outside the factory did not satisfy that statutory condition. en-us Fri, 26 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49867 Modvat credit was treated as admissible for durable capital goods and accessories with a direct nexus to manufacture, including blower, boiler and power plant parts, electrical transformers and related wiring, and yard pipes used to convey gases essential to production. Credit was also upheld for gate passes issued before 1-4-1994 where earlier Tribunal rulings supported eligibility. Credit was denied for parts used in a water pump house located 15 kms away, because Modvat credit under Rule 57Q required capital goods to be used in the manufacturer's factory, and premises outside the factory did not satisfy that statutory condition. Case-Laws Central Excise Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49867