https://www.taxtmi.com/caselaws?id=50689 Rule 57Q allowed Modvat credit on duty-paid capital goods used in the factory to produce electricity for manufacture of final products, and it did not require the broader "in or in relation to" test found in Rule 57A. The duty-paid engine and alternator, though assembled into a diesel generating set by another fabricator, remained eligible because credit was claimed on the components and they were not used solely to make the generating set. The exemption status of the generating set did not bar credit, and the identity of the assembler was irrelevant. en-us Wed, 13 Jun 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50689 Rule 57Q allowed Modvat credit on duty-paid capital goods used in the factory to produce electricity for manufacture of final products, and it did not require the broader "in or in relation to" test found in Rule 57A. The duty-paid engine and alternator, though assembled into a diesel generating set by another fabricator, remained eligible because credit was claimed on the components and they were not used solely to make the generating set. The exemption status of the generating set did not bar credit, and the identity of the assembler was irrelevant. Case-Laws Central Excise Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50689