https://www.taxtmi.com/caselaws?id=764 Cement used in the civil foundation for conveyor systems and steel angles used in fabrication of conveyors were held not to qualify as Modvat inputs under Rule 57A because materials forming part of the factory's civil structure are outside the manufacturing process. Capital goods credit under Rule 57Q was also denied for periods after 23.07.1996, as the amended rule confined eligibility to specified tariff entries and excluded cement and steel structurals used in civil works. For the period before 23.07.1996, steel angles used in conveyor fabrication were treated as eligible capital goods, and the admissible credit was left for quantification by the original authority. en-us Wed, 26 Jul 2006 00:00:00 +0530 Sat, 22 Aug 2015 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764 Cement used in the civil foundation for conveyor systems and steel angles used in fabrication of conveyors were held not to qualify as Modvat inputs under Rule 57A because materials forming part of the factory's civil structure are outside the manufacturing process. Capital goods credit under Rule 57Q was also denied for periods after 23.07.1996, as the amended rule confined eligibility to specified tariff entries and excluded cement and steel structurals used in civil works. For the period before 23.07.1996, steel angles used in conveyor fabrication were treated as eligible capital goods, and the admissible credit was left for quantification by the original authority. Case-Laws Central Excise Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764