https://www.taxtmi.com/caselaws?id=54504 Flame-proof glass light fittings used in a plant area with highly inflammable gases were treated as capital goods eligible for Modvat credit under Rule 57Q because they functioned as essential safety infrastructure for the manufacturing process. The fittings were necessary to prevent fire or explosion and to enable safe production of the final goods, bringing them within use in relation to producing or processing goods. On that basis, denial of credit was held unsustainable and the credit was allowed. en-us Tue, 02 Aug 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54504 Flame-proof glass light fittings used in a plant area with highly inflammable gases were treated as capital goods eligible for Modvat credit under Rule 57Q because they functioned as essential safety infrastructure for the manufacturing process. The fittings were necessary to prevent fire or explosion and to enable safe production of the final goods, bringing them within use in relation to producing or processing goods. On that basis, denial of credit was held unsustainable and the credit was allowed. Case-Laws Central Excise Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54504