https://www.taxtmi.com/caselaws?id=251509 The court upheld the Tribunal's decision to allow MODVAT credit for iron and steel products used as structural support, dismissing the Revenue's appeal. The judgment addressed the disallowance of MODVAT credit under Rule 57Q and the classification of goods as capital goods for credit eligibility. The court relied on legal interpretations and precedents, including a Supreme Court judgment, to support the assessee's eligibility for the credit, emphasizing that the goods in question fell under the definition of capital goods under Rule 57Q. 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 The court upheld the Tribunal's decision to allow MODVAT credit for iron and steel products used as structural support, dismissing the Revenue's appeal. The judgment addressed the disallowance of MODVAT credit under Rule 57Q and the classification of goods as capital goods for credit eligibility. The court relied on legal interpretations and precedents, including a Supreme Court judgment, to support the assessee's eligibility for the credit, emphasizing that the goods in question fell under the definition of capital goods under Rule 57Q. Case-Laws Central Excise Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251509