https://www.taxtmi.com/caselaws?id=219205 For the pre-16-3-1995 period, Rule 57Q's then-existing definition of capital goods, including "plant," was construed broadly, so MS angles, channels, sections, CTD bars and similar items used to fabricate supporting structures for machinery qualified for Modvat credit; the later amended definition did not apply retrospectively, and the disallowance on that count was set aside. On the remaining Chapter 84 and Chapter 73 items, the demand was sustained only to the extent already reduced on the factual record, as the dispute turned on the credit already allowed and the availability of duty-paying documents. en-us Fri, 23 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219205 For the pre-16-3-1995 period, Rule 57Q's then-existing definition of capital goods, including "plant," was construed broadly, so MS angles, channels, sections, CTD bars and similar items used to fabricate supporting structures for machinery qualified for Modvat credit; the later amended definition did not apply retrospectively, and the disallowance on that count was set aside. On the remaining Chapter 84 and Chapter 73 items, the demand was sustained only to the extent already reduced on the factual record, as the dispute turned on the credit already allowed and the availability of duty-paying documents. Case-Laws Central Excise Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219205