https://www.taxtmi.com/caselaws?id=252588 MODVAT credit under Rule 57-Q of the Central Excise Rules, 1944 was confined to specified capital goods and their components, spares and accessories used in the factory. Plates, sections, sheets and staging material used to construct platforms and other civil structures were not capital goods merely because the supplier's invoices described them otherwise. Their actual use and character controlled, and material employed for erection of a platform did not fall within Chapter 84 machinery or accessories. The credit was therefore inadmissible and had been wrongly availed, with the finding going against the assessee and in favour of Revenue. en-us Fri, 17 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252588 MODVAT credit under Rule 57-Q of the Central Excise Rules, 1944 was confined to specified capital goods and their components, spares and accessories used in the factory. Plates, sections, sheets and staging material used to construct platforms and other civil structures were not capital goods merely because the supplier's invoices described them otherwise. Their actual use and character controlled, and material employed for erection of a platform did not fall within Chapter 84 machinery or accessories. The credit was therefore inadmissible and had been wrongly availed, with the finding going against the assessee and in favour of Revenue. Case-Laws Central Excise Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252588