https://www.taxtmi.com/caselaws?id=91963 Supporting steel structure used to support the clinker hopper and loading arrangement was treated as part of the plant and held eligible for capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The power pack voltage relay and choke cables were also held eligible as electrical items qualifying for credit on the basis of the applicable Larger Bench decision. As the Modvat credit on the disputed items was admissible, there was no wrongful availment and the penalty was not sustainable. en-us Thu, 12 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91963 Supporting steel structure used to support the clinker hopper and loading arrangement was treated as part of the plant and held eligible for capital goods credit under Rule 57Q of the Central Excise Rules, 1944. The power pack voltage relay and choke cables were also held eligible as electrical items qualifying for credit on the basis of the applicable Larger Bench decision. As the Modvat credit on the disputed items was admissible, there was no wrongful availment and the penalty was not sustainable. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91963