https://www.taxtmi.com/caselaws?id=92791 Angles, joists, M.S. rounds, computer hardware and UPS used in the manufacturing setup were treated as capital goods for Modvat credit under Rule 57Q because they formed part of plant and machinery and were used as inputs of capital goods in the production process. In the absence of evidence that the items had become part of a civil structure or were embedded in earth, their character as capital goods was retained, and Modvat credit was allowable. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92791 Angles, joists, M.S. rounds, computer hardware and UPS used in the manufacturing setup were treated as capital goods for Modvat credit under Rule 57Q because they formed part of plant and machinery and were used as inputs of capital goods in the production process. In the absence of evidence that the items had become part of a civil structure or were embedded in earth, their character as capital goods was retained, and Modvat credit was allowable. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92791