https://www.taxtmi.com/caselaws?id=52208 Distilled water storage tanks and laminated air flow units were treated as capital goods eligible for Modvat credit under Rule 57Q because each had a direct and necessary role in manufacture and testing. The storage tank maintained distilled water at the required temperature for batch production, while the laminated air flow unit provided a sterile, pollutant-free testing environment for I.V. fluids. In the absence of contrary authority and following cited Tribunal decisions, credit was allowed on both items and the impugned order was set aside. en-us Thu, 10 Apr 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52208 Distilled water storage tanks and laminated air flow units were treated as capital goods eligible for Modvat credit under Rule 57Q because each had a direct and necessary role in manufacture and testing. The storage tank maintained distilled water at the required temperature for batch production, while the laminated air flow unit provided a sterile, pollutant-free testing environment for I.V. fluids. In the absence of contrary authority and following cited Tribunal decisions, credit was allowed on both items and the impugned order was set aside. Case-Laws Central Excise Thu, 10 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52208