https://www.taxtmi.com/caselaws?id=236883 During the relevant period, the pre-substitution definition of capital goods under Rule 57Q applied, covering machines, machinery and plant. The later explanation introducing specific tariff headings was inserted only by Notification No. 14/1996-CE (N.T.) dated 23/7/96, so the amendment did not govern the period from November 1994 to August 1995. On that basis, supporting structures for machinery fell within the concept of plant, and MS angles, channels, sections and bars used for such structures qualified for Modvat credit. The earlier assumption in the final order about the effective date of amendment was incorrect, so rectification was permitted and the order was modified accordingly. en-us Mon, 01 Apr 2013 00:00:00 +0530 Tue, 29 Oct 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236883 During the relevant period, the pre-substitution definition of capital goods under Rule 57Q applied, covering machines, machinery and plant. The later explanation introducing specific tariff headings was inserted only by Notification No. 14/1996-CE (N.T.) dated 23/7/96, so the amendment did not govern the period from November 1994 to August 1995. On that basis, supporting structures for machinery fell within the concept of plant, and MS angles, channels, sections and bars used for such structures qualified for Modvat credit. The earlier assumption in the final order about the effective date of amendment was incorrect, so rectification was permitted and the order was modified accordingly. Case-Laws Central Excise Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236883