https://www.taxtmi.com/caselaws?id=118384 Ducts and steel structurals used in a cement plant as integral parts of the plant and machinery were treated as capital goods for Modvat credit under Rule 57Q of the erstwhile Central Excise Rules, 1944. Their eligibility depended on functional use in the manufacturing system, not on whether they were independent structures or on their classification under a nil-rated heading. The analysis followed the Supreme Court ratio in Jawahar Mills and supporting Tribunal precedent recognising structurals and support items as capital goods when they have a direct manufacturing nexus. Modvat credit was therefore admissible. en-us Thu, 23 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 13:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118384 Ducts and steel structurals used in a cement plant as integral parts of the plant and machinery were treated as capital goods for Modvat credit under Rule 57Q of the erstwhile Central Excise Rules, 1944. Their eligibility depended on functional use in the manufacturing system, not on whether they were independent structures or on their classification under a nil-rated heading. The analysis followed the Supreme Court ratio in Jawahar Mills and supporting Tribunal precedent recognising structurals and support items as capital goods when they have a direct manufacturing nexus. Modvat credit was therefore admissible. Case-Laws Central Excise Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118384