https://www.taxtmi.com/caselaws?id=53852 Humidification plant and its parts were treated as capital goods for Modvat credit under Rule 57Q because maintaining required humidity was essential to cotton yarn manufacture and the plant had a direct nexus with the process. Electrical cables were also eligible, as they were covered by the governing Larger Bench view. A hydraulic scissors table used for lifting, handling and loading goods qualified as material-handling equipment forming part of plant and machinery. An electric fire diversion system was likewise eligible because it protected the manufacturing plant and supported factory safety. Credit on all disputed items was therefore sustained. en-us Mon, 28 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53852 Humidification plant and its parts were treated as capital goods for Modvat credit under Rule 57Q because maintaining required humidity was essential to cotton yarn manufacture and the plant had a direct nexus with the process. Electrical cables were also eligible, as they were covered by the governing Larger Bench view. A hydraulic scissors table used for lifting, handling and loading goods qualified as material-handling equipment forming part of plant and machinery. An electric fire diversion system was likewise eligible because it protected the manufacturing plant and supported factory safety. Credit on all disputed items was therefore sustained. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53852