https://www.taxtmi.com/caselaws?id=330203 MODVAT credit on steel plates and sheets used to fabricate intermediate steel pipes was admissible because the pipes formed an essential and integral part of turbine-generator equipment, which qualified as capital goods. The absence of duty payment on the intermediate pipes did not, by itself, defeat credit where the inputs were used in the course of manufacture within the factory and the credit scheme under Rules 57A, 57C and 57D(2) applied. The Tribunal upheld the order allowing credit and rejected the Revenue's challenge. en-us Sun, 26 Jun 2016 00:00:00 +0530 Wed, 20 Jul 2016 11:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330203 MODVAT credit on steel plates and sheets used to fabricate intermediate steel pipes was admissible because the pipes formed an essential and integral part of turbine-generator equipment, which qualified as capital goods. The absence of duty payment on the intermediate pipes did not, by itself, defeat credit where the inputs were used in the course of manufacture within the factory and the credit scheme under Rules 57A, 57C and 57D(2) applied. The Tribunal upheld the order allowing credit and rejected the Revenue's challenge. Case-Laws Central Excise Sun, 26 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330203