https://www.taxtmi.com/caselaws?id=116407 Structural items used to fabricate support structures for pollution control equipment were treated as components of plant and, on the relevant pre-amendment text of Rule 57Q(1), qualified as capital goods for Modvat credit. The later amendment to Rule 57Q(1) effective from 1-3-97 could not be applied retrospectively to an earlier period. On that basis, denial of capital goods credit was unsustainable and the demand was set aside. en-us Tue, 19 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 12:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116407 Structural items used to fabricate support structures for pollution control equipment were treated as components of plant and, on the relevant pre-amendment text of Rule 57Q(1), qualified as capital goods for Modvat credit. The later amendment to Rule 57Q(1) effective from 1-3-97 could not be applied retrospectively to an earlier period. On that basis, denial of capital goods credit was unsustainable and the demand was set aside. Case-Laws Central Excise Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116407