https://www.taxtmi.com/caselaws?id=92145 Modvat credit on cable trays treated as structures was denied because the assessee's own description showed they were plant structures, not capital goods or eligible accessories under Rule 57Q. The larger bench ruling on wires and cables was distinguished as inapplicable, while the two-member bench view denying credit on steel structures was followed. The claim that the items qualified as accessories was rejected on the facts, and credit was held inadmissible. en-us Tue, 06 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92145 Modvat credit on cable trays treated as structures was denied because the assessee's own description showed they were plant structures, not capital goods or eligible accessories under Rule 57Q. The larger bench ruling on wires and cables was distinguished as inapplicable, while the two-member bench view denying credit on steel structures was followed. The claim that the items qualified as accessories was rejected on the facts, and credit was held inadmissible. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92145