https://www.taxtmi.com/caselaws?id=113026 Rule 57Q was applied liberally to permit Modvat credit on rebar coils, CTD bars, TOR steel, joists and cement used to construct plant foundations and related structures, because such materials formed part of the plant's structural support and were treated as eligible capital-goods-related inputs. Modvat credit was also accepted on a loader used as material handling equipment within the manufacturing setup. The claim for credit on a bulldozer was not finally decided, because eligibility depended on whether the mines formed part of the approved factory premises and ground plan; that factual position required fresh verification before credit could be allowed. en-us Fri, 14 May 2004 00:00:00 +0530 Mon, 17 Jun 2024 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113026 Rule 57Q was applied liberally to permit Modvat credit on rebar coils, CTD bars, TOR steel, joists and cement used to construct plant foundations and related structures, because such materials formed part of the plant's structural support and were treated as eligible capital-goods-related inputs. Modvat credit was also accepted on a loader used as material handling equipment within the manufacturing setup. The claim for credit on a bulldozer was not finally decided, because eligibility depended on whether the mines formed part of the approved factory premises and ground plan; that factual position required fresh verification before credit could be allowed. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113026