https://www.taxtmi.com/caselaws?id=52615 Modvat credit was treated as available for MS tubes and pipes used to convey steam, water and gases, the supporting structure, and a coil used in the mill or kiln, because they had a functional nexus with manufacture within the relevant capital goods definition. Credit was denied for Silo-related items and computer control monitors, as the Silo only received finished goods and the monitors were not part of eligible manufacturing plant under the tariff-based test then applicable. Credit was also refused for steel sheets/plates, steel structure and asbestos rope under the more restrictive capital goods definition, since they were repair materials or did not fall within any covered category. en-us Tue, 19 Aug 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52615 Modvat credit was treated as available for MS tubes and pipes used to convey steam, water and gases, the supporting structure, and a coil used in the mill or kiln, because they had a functional nexus with manufacture within the relevant capital goods definition. Credit was denied for Silo-related items and computer control monitors, as the Silo only received finished goods and the monitors were not part of eligible manufacturing plant under the tariff-based test then applicable. Credit was also refused for steel sheets/plates, steel structure and asbestos rope under the more restrictive capital goods definition, since they were repair materials or did not fall within any covered category. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52615