https://www.taxtmi.com/caselaws?id=219899 The HC held that structural steel items used in civil construction qualify as capital goods eligible for MODVAT credit under Rule 57Q. Applying the user test from the SC precedents, steel plates and M.S. channels used in fabrication were deemed components/parts integral to capital goods. Consequently, the assessee was entitled to claim MODVAT credit, ruling in favor of the assessee against the revenue. en-us Thu, 13 Dec 2012 00:00:00 +0530 Tue, 05 Aug 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219899 The HC held that structural steel items used in civil construction qualify as capital goods eligible for MODVAT credit under Rule 57Q. Applying the user test from the SC precedents, steel plates and M.S. channels used in fabrication were deemed components/parts integral to capital goods. Consequently, the assessee was entitled to claim MODVAT credit, ruling in favor of the assessee against the revenue. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219899