https://www.taxtmi.com/caselaws?id=183671 Credit on beams, joists, steel structures, casings, floor beams and bracing could not be denied without a clear factual finding on whether the items were used merely for civil construction or as supporting structures essential to the plant's functioning. The record did not show whether they supported machinery at a specific plant position or formed part of construction materials for civil work, so eligibility could not be finally determined. The denial of credit was therefore not sustainable on the existing findings, and the matter required fresh factual examination by the Original Authority. en-us Fri, 05 Dec 2003 00:00:00 +0530 Fri, 17 Jun 2016 17:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183671 Credit on beams, joists, steel structures, casings, floor beams and bracing could not be denied without a clear factual finding on whether the items were used merely for civil construction or as supporting structures essential to the plant's functioning. The record did not show whether they supported machinery at a specific plant position or formed part of construction materials for civil work, so eligibility could not be finally determined. The denial of credit was therefore not sustainable on the existing findings, and the matter required fresh factual examination by the Original Authority. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183671