https://www.taxtmi.com/caselaws?id=204794 Iron and steel structures fabricated in the factory for installing sugar manufacturing machinery were held not to be components of eligible capital goods under Rule 57Q of the Central Excise Rules, 1944. Applying the common parlance meaning of "component", the SC held that a component must be an integral part that forms part of the machinery itself; supporting structures do not satisfy that test. The exemption under Notification No. 67/95-CE was therefore unavailable, and the duty demand was sustained. Later reliance on a CBEC circular did not change the result, and the Tribunal's chapter-heading reasoning was not accepted. en-us Tue, 02 Aug 2011 00:00:00 +0530 Thu, 21 Aug 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204794 Iron and steel structures fabricated in the factory for installing sugar manufacturing machinery were held not to be components of eligible capital goods under Rule 57Q of the Central Excise Rules, 1944. Applying the common parlance meaning of "component", the SC held that a component must be an integral part that forms part of the machinery itself; supporting structures do not satisfy that test. The exemption under Notification No. 67/95-CE was therefore unavailable, and the duty demand was sustained. Later reliance on a CBEC circular did not change the result, and the Tribunal's chapter-heading reasoning was not accepted. Case-Laws Central Excise Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204794