https://www.taxtmi.com/caselaws?id=52217 Modvat credit under Rule 57Q was confined to capital goods used in the factory for producing or processing goods. Credit was denied for mining equipment and a dumper used to move limestone from the mines, because use in the factory was not established. It was also denied for galvanized steel structure, platform canopy sheet, light fittings, printer trolleys and packaged air-conditioners, as these were treated as civil structures, non-capital goods, or expressly excluded items. Credit was allowed for CCTV systems used in production-area monitoring, transformers, and cable trays and ladders type as equipment or accessories used in the manufacturing process; penalty was set aside. en-us Fri, 28 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52217 Modvat credit under Rule 57Q was confined to capital goods used in the factory for producing or processing goods. Credit was denied for mining equipment and a dumper used to move limestone from the mines, because use in the factory was not established. It was also denied for galvanized steel structure, platform canopy sheet, light fittings, printer trolleys and packaged air-conditioners, as these were treated as civil structures, non-capital goods, or expressly excluded items. Credit was allowed for CCTV systems used in production-area monitoring, transformers, and cable trays and ladders type as equipment or accessories used in the manufacturing process; penalty was set aside. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52217