https://www.taxtmi.com/caselaws?id=53229 A cooled water chiller twin used to cool a plastic injection moulding machine was treated as eligible capital goods for Modvat credit because it was functionally connected to the manufacturing machinery and performed an essential cooling role in production. The equipment was considered an accessory or component necessary for the mould and machine to operate properly and for moulded articles to be formed and removed. On that basis, the tariff classification exclusion was held not to defeat eligibility, and the broader Rule 57Q approach, including the departmental circular on parts and accessories, supported credit entitlement. en-us Tue, 20 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53229 A cooled water chiller twin used to cool a plastic injection moulding machine was treated as eligible capital goods for Modvat credit because it was functionally connected to the manufacturing machinery and performed an essential cooling role in production. The equipment was considered an accessory or component necessary for the mould and machine to operate properly and for moulded articles to be formed and removed. On that basis, the tariff classification exclusion was held not to defeat eligibility, and the broader Rule 57Q approach, including the departmental circular on parts and accessories, supported credit entitlement. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53229