https://www.taxtmi.com/caselaws?id=331151 For the pre-amendment period under Rule 57Q, ceramic and refractory items and brass tubes used with a boiler qualified as components or accessories of plant and were eligible for Modvat credit as capital goods. Supporting structures such as M.S. angles, channels and sections used as parts of the plant structure were also treated as covered for the period before 16.03.1995. The governing principle applied was that plant includes apparatus used for business, and a direct nexus with the final product was not required. On that basis, denial of credit on the disputed items was unsustainable and credit was allowable. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331151 For the pre-amendment period under Rule 57Q, ceramic and refractory items and brass tubes used with a boiler qualified as components or accessories of plant and were eligible for Modvat credit as capital goods. Supporting structures such as M.S. angles, channels and sections used as parts of the plant structure were also treated as covered for the period before 16.03.1995. The governing principle applied was that plant includes apparatus used for business, and a direct nexus with the final product was not required. On that basis, denial of credit on the disputed items was unsustainable and credit was allowable. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331151