https://www.taxtmi.com/caselaws?id=89430 Cement and tor steel used in building works were treated as building materials, not capital goods, because the Modvat scheme did not define "plant" broadly enough to convert construction materials into eligible inputs merely by their use in foundations or structural work. By contrast, nickel plates used as replacement parts of a caustic soda concentrator and flaker were held eligible for Modvat credit, as those machines were integral to manufacture and the plates formed part of equipment directly connected with production. The assessee therefore succeeded only on the nickel plate claim, while credit on cement and tor steel was denied. en-us Fri, 06 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89430 Cement and tor steel used in building works were treated as building materials, not capital goods, because the Modvat scheme did not define "plant" broadly enough to convert construction materials into eligible inputs merely by their use in foundations or structural work. By contrast, nickel plates used as replacement parts of a caustic soda concentrator and flaker were held eligible for Modvat credit, as those machines were integral to manufacture and the plates formed part of equipment directly connected with production. The assessee therefore succeeded only on the nickel plate claim, while credit on cement and tor steel was denied. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89430