https://www.taxtmi.com/caselaws?id=50163 Modvat credit under Rule 57Q depends on a direct functional nexus with manufacture or the handling of excisable goods in the manufacturing stream. Credit was denied on the control platform because it was structural and used for inspection, on input gunnies because the claim was made beyond the prescribed six-month period, on the bag stacker because it was used only after manufacture, and on red oxide metal primer because it was a maintenance and protection item without manufacturing nexus. Credit was allowed on the input transformer, treated as qualifying capital goods, and on the gear box, as it was used in machinery connected with pumping molasses in the course of manufacture. en-us Fri, 09 Jun 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50163 Modvat credit under Rule 57Q depends on a direct functional nexus with manufacture or the handling of excisable goods in the manufacturing stream. Credit was denied on the control platform because it was structural and used for inspection, on input gunnies because the claim was made beyond the prescribed six-month period, on the bag stacker because it was used only after manufacture, and on red oxide metal primer because it was a maintenance and protection item without manufacturing nexus. Credit was allowed on the input transformer, treated as qualifying capital goods, and on the gear box, as it was used in machinery connected with pumping molasses in the course of manufacture. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50163