https://www.taxtmi.com/caselaws?id=52160 Modvat credit under Rule 57Q depended on whether the goods fell within the statutory definition of capital goods and were used in the manufacturing setup as contemplated by the rule. Capital goods used in mines outside the factory, steel items used only as supporting structures, railway track materials, and telecommunication equipment used for monitoring did not qualify, so credit was denied on those items. Wagon, truck tippler and locomotive engine were treated as material handling equipment, and drilling machines, welding machines and lubricants used in the workshop for maintenance were treated as integrally connected with manufacture, so credit was allowed on those items. en-us Fri, 04 Jul 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52160 Modvat credit under Rule 57Q depended on whether the goods fell within the statutory definition of capital goods and were used in the manufacturing setup as contemplated by the rule. Capital goods used in mines outside the factory, steel items used only as supporting structures, railway track materials, and telecommunication equipment used for monitoring did not qualify, so credit was denied on those items. Wagon, truck tippler and locomotive engine were treated as material handling equipment, and drilling machines, welding machines and lubricants used in the workshop for maintenance were treated as integrally connected with manufacture, so credit was allowed on those items. Case-Laws Central Excise Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52160