https://www.taxtmi.com/caselaws?id=53064 Modvat credit on an electronic yarn evenness tester was treated as admissible because the item was used for quality control in relation to manufacture. It was not regarded as equipment that itself brought about material change or directly processed goods, but credit was still available as an input used in or in relation to manufacture where capital goods credit under Rule 57Q was unavailable. The tribunal's earlier decision on the same functional issue remained binding on the Commissioner (Appeals), and a pending reference application did not reduce its effect absent a stay. Classification under Heading 84.71 did not by itself justify denial once functional eligibility was established. en-us Tue, 13 Jan 2004 00:00:00 +0530 Sat, 09 Oct 2010 13:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53064 Modvat credit on an electronic yarn evenness tester was treated as admissible because the item was used for quality control in relation to manufacture. It was not regarded as equipment that itself brought about material change or directly processed goods, but credit was still available as an input used in or in relation to manufacture where capital goods credit under Rule 57Q was unavailable. The tribunal's earlier decision on the same functional issue remained binding on the Commissioner (Appeals), and a pending reference application did not reduce its effect absent a stay. Classification under Heading 84.71 did not by itself justify denial once functional eligibility was established. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53064