https://www.taxtmi.com/caselaws?id=119716 Modvat credit under Rule 57Q was treated as admissible for materials used in plant-related support structures, insulating purposes, and machinery assembly. M.S. plates, angles, channels and aluminium sheets qualified because they were used for structures supporting machinery rather than mere civil construction. Ceramic blankets also qualified because they functioned as insulating material in plant installation. Nuts and bolts used to assemble machinery parts and components were similarly eligible, as their use was connected with erection and functioning of the plant. Mere civil construction materials remained outside the credit scheme, but that objection was not substantiated on the facts recorded. en-us Mon, 29 May 2006 00:00:00 +0530 Sat, 24 Feb 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119716 Modvat credit under Rule 57Q was treated as admissible for materials used in plant-related support structures, insulating purposes, and machinery assembly. M.S. plates, angles, channels and aluminium sheets qualified because they were used for structures supporting machinery rather than mere civil construction. Ceramic blankets also qualified because they functioned as insulating material in plant installation. Nuts and bolts used to assemble machinery parts and components were similarly eligible, as their use was connected with erection and functioning of the plant. Mere civil construction materials remained outside the credit scheme, but that objection was not substantiated on the facts recorded. Case-Laws Central Excise Mon, 29 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119716