https://www.taxtmi.com/caselaws?id=183672 Modvat credit under Rule 57Q was considered available on hot rolled steel plates used to construct the foundation for day bins installed in the factory. The Tribunal applied its earlier view that credit cannot be denied merely because the capital goods, in use, became permanently attached to the earth or to something attached to the earth. On that reasoning, the foundation work for the day bins did not exclude the goods from the Rule 57Q scheme as capital goods used in the factory, and denial of credit on the ground that the goods formed part of immovable property was rejected. en-us Wed, 17 Oct 2001 00:00:00 +0530 Fri, 17 Jun 2016 17:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183672 Modvat credit under Rule 57Q was considered available on hot rolled steel plates used to construct the foundation for day bins installed in the factory. The Tribunal applied its earlier view that credit cannot be denied merely because the capital goods, in use, became permanently attached to the earth or to something attached to the earth. On that reasoning, the foundation work for the day bins did not exclude the goods from the Rule 57Q scheme as capital goods used in the factory, and denial of credit on the ground that the goods formed part of immovable property was rejected. Case-Laws Central Excise Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183672