https://www.taxtmi.com/caselaws?id=50663 Credit was admissible on copper and aluminium conductors, impellers and a bulldozer as capital goods under the relevant explanation to Rule 57Q of the Central Excise Rules. The items were stated to be integrally connected with the manufacturing process and used within the factory, and that explanation was not controverted by the Revenue. On the then-applicable definition of capital goods, conductors were covered, impellers were treated as part of machinery within the rule, and bulldozers were accepted as raw material handling equipment. Accordingly, modvat credit on all three items was available. en-us Mon, 26 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50663 Credit was admissible on copper and aluminium conductors, impellers and a bulldozer as capital goods under the relevant explanation to Rule 57Q of the Central Excise Rules. The items were stated to be integrally connected with the manufacturing process and used within the factory, and that explanation was not controverted by the Revenue. On the then-applicable definition of capital goods, conductors were covered, impellers were treated as part of machinery within the rule, and bulldozers were accepted as raw material handling equipment. Accordingly, modvat credit on all three items was available. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50663