https://www.taxtmi.com/caselaws?id=50949 Quality testing equipment used as an integral part of manufacture qualifies as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The hardness tester used to test rear axle shafts in the manufacture of motor vehicles was accepted as part of the manufacturing process, so it fell within the scope of capital goods and credit was admissible. The fork lifter issue did not survive because the related credit had already been reversed and was not covered by the notice. The denial of Modvat credit on the hardness tester was therefore unsustainable. en-us Tue, 04 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50949 Quality testing equipment used as an integral part of manufacture qualifies as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The hardness tester used to test rear axle shafts in the manufacture of motor vehicles was accepted as part of the manufacturing process, so it fell within the scope of capital goods and credit was admissible. The fork lifter issue did not survive because the related credit had already been reversed and was not covered by the notice. The denial of Modvat credit on the hardness tester was therefore unsustainable. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50949