https://www.taxtmi.com/caselaws?id=1215 Steel, cement and chemicals used to construct foundations for heavy plant and machinery installed for manufacturing were treated as eligible for capital goods credit under Rule 57Q, because the expression in that rule was read broadly and the materials had the requisite nexus with machinery installation. Credit was also permitted where invoices were irregular in format, provided duty payment, receipt of goods, and use in manufacture were established. However, where no duty-paying documents were available, the duty-paid nature of the goods was not proved and credit in those cases was required to be denied or recovered. en-us Thu, 11 Jan 2007 00:00:00 +0530 Wed, 28 Jan 2009 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1215 Steel, cement and chemicals used to construct foundations for heavy plant and machinery installed for manufacturing were treated as eligible for capital goods credit under Rule 57Q, because the expression in that rule was read broadly and the materials had the requisite nexus with machinery installation. Credit was also permitted where invoices were irregular in format, provided duty payment, receipt of goods, and use in manufacture were established. However, where no duty-paying documents were available, the duty-paid nature of the goods was not proved and credit in those cases was required to be denied or recovered. Case-Laws Central Excise Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1215