https://www.taxtmi.com/caselaws?id=76691 Steel plates and M.S. channels used to fabricate a chimney for a diesel generating set were treated as eligible capital goods under Rule 57Q because the chimney functioned as an accessory and integral part for discharge of effluent gases. Applying the user test, the materials used in fabricating that eligible component were taken to be used for the purpose of capital goods in the factory. The assessee was therefore entitled to MODVAT credit, and the Revenue's challenge failed. en-us Fri, 09 Jul 2010 00:00:00 +0530 Fri, 29 Aug 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76691 Steel plates and M.S. channels used to fabricate a chimney for a diesel generating set were treated as eligible capital goods under Rule 57Q because the chimney functioned as an accessory and integral part for discharge of effluent gases. Applying the user test, the materials used in fabricating that eligible component were taken to be used for the purpose of capital goods in the factory. The assessee was therefore entitled to MODVAT credit, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76691