https://www.taxtmi.com/caselaws?id=50903 Pipe fittings, in-gold electrodes, screw cap sockets and polypropylene synthetic filter fabrics qualified as capital goods for Modvat credit under Rule 57Q because they formed an integral part of plant and machinery used in manufacture. The fittings were used for transfer and circulation of materials and process media within the plant, the electrodes and sockets formed part of pH control equipment essential to the manufacturing reaction, and the filter fabrics were components of centrifuge and dryer machines expressly covered by the notification. Their direct functional nexus with the manufacturing process brought them within the capital goods definition, and the Revenue's challenge failed. en-us Wed, 28 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50903 Pipe fittings, in-gold electrodes, screw cap sockets and polypropylene synthetic filter fabrics qualified as capital goods for Modvat credit under Rule 57Q because they formed an integral part of plant and machinery used in manufacture. The fittings were used for transfer and circulation of materials and process media within the plant, the electrodes and sockets formed part of pH control equipment essential to the manufacturing reaction, and the filter fabrics were components of centrifuge and dryer machines expressly covered by the notification. Their direct functional nexus with the manufacturing process brought them within the capital goods definition, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50903