https://www.taxtmi.com/caselaws?id=51780 Modvat credit under Rule 57Q turned on actual factory use and statutory exclusion. Credit was admissible on gasket sets and spares for DG sets because the record did not show they were anything other than components or parts used in the factory; credit on weigh hoppers was also admissible as eligible capital goods used for weighment of coal. By contrast, welding electrodes used only for repair and maintenance were not eligible, and chucks used in drilling machines were excluded under the tariff heading and Rule 57Q. Steel castings were allowed because they were not shown to be merely general-purpose items outside the assessee's manufacturing use. en-us Fri, 27 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51780 Modvat credit under Rule 57Q turned on actual factory use and statutory exclusion. Credit was admissible on gasket sets and spares for DG sets because the record did not show they were anything other than components or parts used in the factory; credit on weigh hoppers was also admissible as eligible capital goods used for weighment of coal. By contrast, welding electrodes used only for repair and maintenance were not eligible, and chucks used in drilling machines were excluded under the tariff heading and Rule 57Q. Steel castings were allowed because they were not shown to be merely general-purpose items outside the assessee's manufacturing use. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51780