https://www.taxtmi.com/caselaws?id=236209 HR/MS/GC sheets, plates, angles, channels and supporting structures used in fabrication, repair and support work did not qualify as capital goods or as components, spares or accessories under Rule 57Q of the Central Excise Rules, 1944. The court distinguished cases where items were essential to the functioning of capital goods and applied a user-based test only on facts showing a direct role in producing or processing goods. Here, the items were not shown to be used in manufacture, nor to effect any change in goods for final production; they were treated as raw material or construction material. Modvat credit was therefore rightly denied. en-us Tue, 04 Sep 2012 00:00:00 +0530 Mon, 19 Aug 2013 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236209 HR/MS/GC sheets, plates, angles, channels and supporting structures used in fabrication, repair and support work did not qualify as capital goods or as components, spares or accessories under Rule 57Q of the Central Excise Rules, 1944. The court distinguished cases where items were essential to the functioning of capital goods and applied a user-based test only on facts showing a direct role in producing or processing goods. Here, the items were not shown to be used in manufacture, nor to effect any change in goods for final production; they were treated as raw material or construction material. Modvat credit was therefore rightly denied. Case-Laws Central Excise Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236209