https://www.taxtmi.com/caselaws?id=251509 MODVAT credit under Rule 57Q could not be denied merely because iron and steel products and other items used as structural support for plant and machinery were not expressly listed as capital goods. Applying the user test, the items were treated as forming part of the machinery when used in the manufacture process and for erection or support of plant and machinery, and the Tribunal had correctly examined them item by item as eligible capital goods or components/parts. Credit was therefore admissible, and the question of law was answered in favour of the assessee. en-us Wed, 13 Aug 2014 00:00:00 +0530 Tue, 12 May 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251509 MODVAT credit under Rule 57Q could not be denied merely because iron and steel products and other items used as structural support for plant and machinery were not expressly listed as capital goods. Applying the user test, the items were treated as forming part of the machinery when used in the manufacture process and for erection or support of plant and machinery, and the Tribunal had correctly examined them item by item as eligible capital goods or components/parts. Credit was therefore admissible, and the question of law was answered in favour of the assessee. Case-Laws Central Excise Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251509