https://www.taxtmi.com/caselaws?id=174147 Modvat credit under Rule 57Q was held admissible on structural items such as M.S. angles, sheets, plates, channels, pipes and tubes used to support machinery and ensure its functioning in manufacture. The Tribunal's factual finding that these items had a direct functional nexus with the plant and machinery was accepted, and the settled principle applied that goods used within the factory for the working of manufacturing equipment can qualify for credit. As the claim depended on those factual findings and existing precedent, no substantial question of law arose, and the challenge failed. en-us Thu, 19 Jul 2007 00:00:00 +0530 Fri, 27 Oct 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174147 Modvat credit under Rule 57Q was held admissible on structural items such as M.S. angles, sheets, plates, channels, pipes and tubes used to support machinery and ensure its functioning in manufacture. The Tribunal's factual finding that these items had a direct functional nexus with the plant and machinery was accepted, and the settled principle applied that goods used within the factory for the working of manufacturing equipment can qualify for credit. As the claim depended on those factual findings and existing precedent, no substantial question of law arose, and the challenge failed. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174147