https://www.taxtmi.com/caselaws?id=53329 Asbestos packing and compressed asbestos fibres used to prevent leakage and ensure leakage-free transfer of cane juice within a sugar plant were treated as eligible components or integral parts of machinery under Rule 57Q. The Bench held that goods used directly in the manufacturing process to enable transfer of materials between stages, and to maintain the functioning of the plant, qualify for credit where the rule permits such treatment. Following an earlier identical ruling and declining the contrary single-member view relied on by the Revenue, credit was held admissible and the assessee succeeded. en-us Fri, 23 Jan 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53329 Asbestos packing and compressed asbestos fibres used to prevent leakage and ensure leakage-free transfer of cane juice within a sugar plant were treated as eligible components or integral parts of machinery under Rule 57Q. The Bench held that goods used directly in the manufacturing process to enable transfer of materials between stages, and to maintain the functioning of the plant, qualify for credit where the rule permits such treatment. Following an earlier identical ruling and declining the contrary single-member view relied on by the Revenue, credit was held admissible and the assessee succeeded. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53329