https://www.taxtmi.com/caselaws?id=50942 Modvat credit under Rule 57Q was held available for factory equipment essential to production, including storage tanks, transformers, pipes and fittings, and electrical motors, because capital goods were not confined to machinery directly used in manufacture. Water purification chemicals were not capital goods under Rule 57Q, but they qualified as inputs under Rule 57A since water treatment was essential for manufacture and their use had been disclosed to the Department. A wrong rule citation did not defeat substantive entitlement where the relevant use was known and credit was otherwise admissible. en-us Fri, 10 Aug 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50942 Modvat credit under Rule 57Q was held available for factory equipment essential to production, including storage tanks, transformers, pipes and fittings, and electrical motors, because capital goods were not confined to machinery directly used in manufacture. Water purification chemicals were not capital goods under Rule 57Q, but they qualified as inputs under Rule 57A since water treatment was essential for manufacture and their use had been disclosed to the Department. A wrong rule citation did not defeat substantive entitlement where the relevant use was known and credit was otherwise admissible. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50942