https://www.taxtmi.com/caselaws?id=87375 Cement and steel structures used to erect a blast furnace were held not to qualify as capital goods under Rule 57Q of the Central Excise Rules, 1944. The provision covered only machines, machinery, plant, equipment, apparatus, tools or appliances used directly for producing or processing goods, or for bringing about a change in a substance for manufacture. Building materials used as construction material for a plant do not themselves become plant or equipment merely because they form part of the manufacturing infrastructure. On that reasoning, Modvat credit was denied for the disputed materials and the denial was upheld. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 29 Dec 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87375 Cement and steel structures used to erect a blast furnace were held not to qualify as capital goods under Rule 57Q of the Central Excise Rules, 1944. The provision covered only machines, machinery, plant, equipment, apparatus, tools or appliances used directly for producing or processing goods, or for bringing about a change in a substance for manufacture. Building materials used as construction material for a plant do not themselves become plant or equipment merely because they form part of the manufacturing infrastructure. On that reasoning, Modvat credit was denied for the disputed materials and the denial was upheld. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87375