https://www.taxtmi.com/caselaws?id=51480 Items used in the manufacturing process were examined for Modvat credit eligibility under the Central Excise Rules. Goods falling within items b to p were treated as capital goods, instruments, parts, or tools used in relation to manufacture and quality control, so they qualified for credit under Rule 57Q. Item a, being plain plates used in constructing vessels in the factory, was treated as an input rather than capital goods and was considered under Rule 57A. The analysis turns on the functional use of the goods in manufacture, with eligibility determined by whether the item served as capital goods or as an input. en-us Wed, 17 Apr 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51480 Items used in the manufacturing process were examined for Modvat credit eligibility under the Central Excise Rules. Goods falling within items b to p were treated as capital goods, instruments, parts, or tools used in relation to manufacture and quality control, so they qualified for credit under Rule 57Q. Item a, being plain plates used in constructing vessels in the factory, was treated as an input rather than capital goods and was considered under Rule 57A. The analysis turns on the functional use of the goods in manufacture, with eligibility determined by whether the item served as capital goods or as an input. Case-Laws Central Excise Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51480