https://www.taxtmi.com/caselaws?id=94509 M.S. plates, R.S. joists and chequered mats used to erect the structural frame for an E.O.T. crane were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal held that the crane could not function without the supporting base, and that such structural members formed an integral part of the crane system installed in the factory. Applying the Larger Bench view that Rule 57Q extends beyond machinery in the narrow sense to include integral parts, components and accessories, credit was allowed in favour of the assessee. en-us Wed, 05 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 10:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94509 M.S. plates, R.S. joists and chequered mats used to erect the structural frame for an E.O.T. crane were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal held that the crane could not function without the supporting base, and that such structural members formed an integral part of the crane system installed in the factory. Applying the Larger Bench view that Rule 57Q extends beyond machinery in the narrow sense to include integral parts, components and accessories, credit was allowed in favour of the assessee. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94509