https://www.taxtmi.com/caselaws?id=115874 Modvat credit under Rule 57Q was construed liberally and allowed on steel items, support structures, platforms, ladders, transformers and allied goods where they were integral to the functioning of plant and machinery; items used in civil structures were excluded from credit. The appellate authority's conditional direction for verification before allowing credit was held within its powers under Section 35A(3), as there was no bar on such verification-based relief and the power to remand remained available. The assessee succeeded on the substantive credit issue, while the Revenue's challenge to the conditional appellate order failed. en-us Tue, 11 Jan 2005 00:00:00 +0530 Fri, 17 May 2024 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115874 Modvat credit under Rule 57Q was construed liberally and allowed on steel items, support structures, platforms, ladders, transformers and allied goods where they were integral to the functioning of plant and machinery; items used in civil structures were excluded from credit. The appellate authority's conditional direction for verification before allowing credit was held within its powers under Section 35A(3), as there was no bar on such verification-based relief and the power to remand remained available. The assessee succeeded on the substantive credit issue, while the Revenue's challenge to the conditional appellate order failed. Case-Laws Central Excise Tue, 11 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115874