https://www.taxtmi.com/caselaws?id=96419 Entitlement to Modvat credit on M.S. plates, angles and sheets turned on whether the goods functioned as parts of machinery or were only structurals used for supporting machinery. The issue was factual and required proof through evidence rather than a purely legal determination. As the assessee had not been given a full opportunity to establish the nature of the goods, fresh examination was considered necessary. The denial of credit on this item was therefore set aside and the matter was remanded to the original authority for de novo consideration. en-us Wed, 20 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96419 Entitlement to Modvat credit on M.S. plates, angles and sheets turned on whether the goods functioned as parts of machinery or were only structurals used for supporting machinery. The issue was factual and required proof through evidence rather than a purely legal determination. As the assessee had not been given a full opportunity to establish the nature of the goods, fresh examination was considered necessary. The denial of credit on this item was therefore set aside and the matter was remanded to the original authority for de novo consideration. Case-Laws Central Excise Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96419