https://www.taxtmi.com/caselaws?id=53340 Modvat credit was available on the disputed machines and systems as capital goods where they were used in the factory for manufacture of final products. Credit could not be denied merely because the assessee did not establish them as pollution control equipment, since the governing test under Rule 57Q is whether the goods fall within the specified category and are used in the factory of production. On that basis, the denial of credit was unsustainable. en-us Wed, 17 Mar 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53340 Modvat credit was available on the disputed machines and systems as capital goods where they were used in the factory for manufacture of final products. Credit could not be denied merely because the assessee did not establish them as pollution control equipment, since the governing test under Rule 57Q is whether the goods fall within the specified category and are used in the factory of production. On that basis, the denial of credit was unsustainable. Case-Laws Central Excise Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53340