https://www.taxtmi.com/caselaws?id=54315 Plastic crates used to collect and shift machine outputs between stages of capacitor and resistor manufacture were treated as accessories of the machinery because they added to its convenience and effectiveness and aided the manufacturing process, even though the machinery could operate without them. On that basis, the crates qualified as capital goods under Rule 57AA and Modvat credit was admissible. The Revenue's challenge to the credit therefore failed. en-us Thu, 27 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54315 Plastic crates used to collect and shift machine outputs between stages of capacitor and resistor manufacture were treated as accessories of the machinery because they added to its convenience and effectiveness and aided the manufacturing process, even though the machinery could operate without them. On that basis, the crates qualified as capital goods under Rule 57AA and Modvat credit was admissible. The Revenue's challenge to the credit therefore failed. Case-Laws Central Excise Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54315