https://www.taxtmi.com/caselaws?id=92324 CTD bars, angles, channels, plain plates, hot-rolled plates, joists and HR sheets used for fabrication, structural work and repairs in a plant were treated as outside the scope of capital goods under Rule 57Q. The materials were said to have been fixed at different stations in the plant, but no corroborative evidence established their precise use. Items used for fabrication or construction, and materials used merely to repair damaged parts of capital goods, were not covered by the definition of capital goods. The claimed Modvat credit was therefore not admissible and the disallowance was upheld. en-us Tue, 02 Nov 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92324 CTD bars, angles, channels, plain plates, hot-rolled plates, joists and HR sheets used for fabrication, structural work and repairs in a plant were treated as outside the scope of capital goods under Rule 57Q. The materials were said to have been fixed at different stations in the plant, but no corroborative evidence established their precise use. Items used for fabrication or construction, and materials used merely to repair damaged parts of capital goods, were not covered by the definition of capital goods. The claimed Modvat credit was therefore not admissible and the disallowance was upheld. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92324