https://www.taxtmi.com/caselaws?id=219899 Structural steel items such as MS plates, angles, channels and HR sheets used to fabricate supporting structurals for machinery satisfied the user test under Rule 57Q because the machinery could not be erected or function without them. Following the assessee's earlier case, the HC treated these items as having the necessary nexus with plant and machinery and therefore as capital goods eligible for MODVAT credit. The Revenue's reliance on a later Supreme Court decision was rejected as factually distinguishable, and the Revenue's challenge failed. 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 Structural steel items such as MS plates, angles, channels and HR sheets used to fabricate supporting structurals for machinery satisfied the user test under Rule 57Q because the machinery could not be erected or function without them. Following the assessee's earlier case, the HC treated these items as having the necessary nexus with plant and machinery and therefore as capital goods eligible for MODVAT credit. The Revenue's reliance on a later Supreme Court decision was rejected as factually distinguishable, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219899