https://www.taxtmi.com/caselaws?id=52479 Rule 57Q credit was treated as admissible on the hot water generator, industrial water heater, computer system, siliminate mortar and zimborne cement because the items had a direct functional nexus with manufacture and testing of the final product. The hot water generator and computer system supported thermal quality and heat-transfer testing, while the industrial water heater supplied heat required in the process. Even where siliminate mortar and zimborne cement were doubtful as capital goods, they were accepted as inputs since they were necessary for furnace operation and were used in or in relation to manufacture. The absence of a separate Rule 57A claim did not defeat entitlement where Rule 57T declaration had been made. en-us Mon, 13 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52479 Rule 57Q credit was treated as admissible on the hot water generator, industrial water heater, computer system, siliminate mortar and zimborne cement because the items had a direct functional nexus with manufacture and testing of the final product. The hot water generator and computer system supported thermal quality and heat-transfer testing, while the industrial water heater supplied heat required in the process. Even where siliminate mortar and zimborne cement were doubtful as capital goods, they were accepted as inputs since they were necessary for furnace operation and were used in or in relation to manufacture. The absence of a separate Rule 57A claim did not defeat entitlement where Rule 57T declaration had been made. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52479